【多选题】【消耗次数:1】
资产负债表日后事项包括(  )。
资产负债表日后调整事项
资产负债表日后非调整事项
资产负债表日前非调整事项
资产负债表日前调整事项
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相关题目
【单选题】 资产负债表日后的非调整事项是指?
①  资产负债表日后新发生的事项
②  资产负债表日或以前已经存在,但资产负债表日后发生变化的事项
③  资产负债表日后新发生的事项,且对理解和分析财务报告有重大影响的事项
④  资产负债表日或以前已经存在,但对编制理解财务报告没有影响的事项
【单选题】 下列事项属于资产负债表日后调整事项的是( )。
①  资产负债表日后发生的现金折扣事项
②  在资产负债表日后外汇汇率发生较大变动
③  已确定将要支付的赔偿额小于该赔偿在资产负债表日的估计金额 。
④  溢价发行债券
【单选题】 企业发生的资产负债表日后事项,属于非调整事项的是( )。
①  资产负债表日后诉讼案件结案,法院判决证实了企业在资产负债表日已经存在现时义务,需要调整原先确认的与该诉讼案件相关的预计负债,或确认一项新负债
②  资产负债表日后取得确凿证据,表明一批原材料在资产负债表日发生了减值或者需要调整该项资产原先确认的减值金额
③  资产负债表日后发生巨额亏损
④  资产负债表日后发现了财务报表舞弊或差错
【单选题】 企业发生的资产负债表日后调整事项,通常包括(  )。
①  资产负债表日后进一步确定了资产负债表日前购入资产的成本或售出资产的收入
②  资产负债表日后取得确凿证据,表明某项资产在资产负债表日发生了减值或者需要调整该项资产原先确认的减值金额
③  资产负债表日后发生巨额亏损
④  资产负债表日后发现了财务报表舞弊或差错
【单选题】 下列关于资产负债表日后非调整事项的说法正确的
①  非调整事项是与资产负债表日及日前事项相关的有利事项
②  非调整事项是指对资产负债表日已经存在的情况提供了新的或进一步证据的事项
③  非调整事项是表明资产负债表日后发生情况的与资产负债表日存在状况无关的事项
④  非调整事项是既不需要调整财务报表相关项目的数字,也不需要在财务报表附注中披露的非重大事项
【多选题】 资产负债表日后非调整事项,应披露的内容包括(  )。
①  事项的性质
②  事项的内容
③  对财务状况和经营成果的影响
④  如无法估计的应说明估计的理由
【多选题】 资产负债表日后事项包括以下事项(  )。
①  有利
②  中立
③  不利
④  无影响
【单选题】 在资产负债表日后至财务报告批准报出日之间发生的下列事项中,属于资产负债表日后非调整事项的是( )。
①  以资本公积转增股本
②  发现了财务报表舞弊
③  发现原预计的资产减值损失严重不足
④  实际支付的诉讼赔偿额与原预计金额有较大差异
【单选题】 在下列各项资产负债表日后事项中,属于调整事项的是( )。
①  自然灾害导致的资产损失
②  外汇汇率发生较大变动
③  对一个企业的巨额投资
④  已经确定获得或支付的赔偿
【单选题】 在下列各项资产负债表日后事项中,属于调整事项的是( )。
①  自然灾害导致的资产损失
②  外汇汇率发生较大变动
③  对一个企业的巨额投资
④  已经确定获得或支付的赔偿
随机题目
【单选题】 Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.What is the main idea of this passage?
①  Anger should be dealt with in a proper way.
②  Different people deal with anger in different ways.
③  Doctors suggest dealing with anger by repressing it.
④  The best way to deal with anger is to laugh when angry.
【单选题】 Trees mainly serve man in three important ways: They provide him with wood and other products; they provide him shade; and they help to prevent droughts and floods.Unfortunately, in many parts of the world, man has not realized that the third of these services is the most important.In his eagerness to make money from trees, he has cut them down in large numbers, only to find that without them he has lost the best friends he had. And besides, he is usually too careless to plant and look after new trees. So the forests slowly disappear.This does not only mean that man will have fewer trees. The results are even more serious: for where there are trees, their roots break up soil allowing the rain to sink in and also bind(固定) the soil, thus preventing it from being washed away easily;but where there are no trees, the rain falls on hard ground and flows away, causing floods and carrying away the rich top-soil. When the top-soil is gone, nothing remains but worthless desert.Two thousand years ago,a rich and powerful country cut down its trees to build warships, with which to gain itself an empire.It set up the empire, but, without its trees, its soil became poor and grew weak. When the empire fell to pieces, the home country found itself faced by floods and starvation(饥荒).Land becomes desert after all trees are cut down because __________.
①  roots of trees break up the soil
②  no tree keeps the rain and protects the top-soil
③  strong winds bring a lot of sand
④  there are too many rainfalls to make it
【单选题】 Trees mainly serve man in three important ways: They provide him with wood and other products; they provide him shade; and they help to prevent droughts and floods.Unfortunately, in many parts of the world, man has not realized that the third of these services is the most important.In his eagerness to make money from trees, he has cut them down in large numbers, only to find that without them he has lost the best friends he had. And besides, he is usually too careless to plant and look after new trees. So the forests slowly disappear.This does not only mean that man will have fewer trees. The results are even more serious: for where there are trees, their roots break up soil allowing the rain to sink in and also bind(固定) the soil, thus preventing it from being washed away easily;but where there are no trees, the rain falls on hard ground and flows away, causing floods and carrying away the rich top-soil. When the top-soil is gone, nothing remains but worthless desert.Two thousand years ago,a rich and powerful country cut down its trees to build warships, with which to gain itself an empire.It set up the empire, but, without its trees, its soil became poor and grew weak. When the empire fell to pieces, the home country found itself faced by floods and starvation(饥荒).In many places forests slowly disappear because __________.
①  many trees have been cut down by man
②  new trees are not well looked after
③  man has not paid enough attention to planting trees
④  all the above
【单选题】 Trees mainly serve man in three important ways: They provide him with wood and other products; they provide him shade; and they help to prevent droughts and floods.Unfortunately, in many parts of the world, man has not realized that the third of these services is the most important.In his eagerness to make money from trees, he has cut them down in large numbers, only to find that without them he has lost the best friends he had. And besides, he is usually too careless to plant and look after new trees. So the forests slowly disappear.This does not only mean that man will have fewer trees. The results are even more serious: for where there are trees, their roots break up soil allowing the rain to sink in and also bind(固定) the soil, thus preventing it from being washed away easily;but where there are no trees, the rain falls on hard ground and flows away, causing floods and carrying away the rich top-soil. When the top-soil is gone, nothing remains but worthless desert.Two thousand years ago,a rich and powerful country cut down its trees to build warships, with which to gain itself an empire.It set up the empire, but, without its trees, its soil became poor and grew weak. When the empire fell to pieces, the home country found itself faced by floods and starvation(饥荒).According to the passage, which is the most important service of trees to man?
①  They help him make money.
②  They give him cool.
③  They give him wood and other things.
④  They help him to stop droughts and floods.
【单选题】 Trees mainly serve man in three important ways: They provide him with wood and other products; they provide him shade; and they help to prevent droughts and floods.Unfortunately, in many parts of the world, man has not realized that the third of these services is the most important.In his eagerness to make money from trees, he has cut them down in large numbers, only to find that without them he has lost the best friends he had. And besides, he is usually too careless to plant and look after new trees. So the forests slowly disappear.This does not only mean that man will have fewer trees. The results are even more serious: for where there are trees, their roots break up soil allowing the rain to sink in and also bind(固定) the soil, thus preventing it from being washed away easily;but where there are no trees, the rain falls on hard ground and flows away, causing floods and carrying away the rich top-soil. When the top-soil is gone, nothing remains but worthless desert.Two thousand years ago,a rich and powerful country cut down its trees to build warships, with which to gain itself an empire.It set up the empire, but, without its trees, its soil became poor and grew weak. When the empire fell to pieces, the home country found itself faced by floods and starvation(饥荒).Which title best fits the passage?
①  Trees and Man
②  The Function of Tree Wood
③  How do People do with Trees?
④  The Usage of Tree Roots
【单选题】 Trees mainly serve man in three important ways: They provide him with wood and other products; they provide him shade; and they help to prevent droughts and floods.Unfortunately, in many parts of the world, man has not realized that the third of these services is the most important.In his eagerness to make money from trees, he has cut them down in large numbers, only to find that without them he has lost the best friends he had. And besides, he is usually too careless to plant and look after new trees. So the forests slowly disappear.This does not only mean that man will have fewer trees. The results are even more serious: for where there are trees, their roots break up soil allowing the rain to sink in and also bind(固定) the soil, thus preventing it from being washed away easily;but where there are no trees, the rain falls on hard ground and flows away, causing floods and carrying away the rich top-soil. When the top-soil is gone, nothing remains but worthless desert.Two thousand years ago,a rich and powerful country cut down its trees to build warships, with which to gain itself an empire.It set up the empire, but, without its trees, its soil became poor and grew weak. When the empire fell to pieces, the home country found itself faced by floods and starvation(饥荒).Why did the country mentioned in the passage suffer from floods and starvations?
①  Because it set up an empire.
②  Because it fell to pieces.
③  Because it turned its trees into warships.
④  Because it spent too much money on wars.
【单选题】 Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump. The city government faces a serious problem because __________.
①  fires destroyed thirty homes in a neighborhood four years ago
②  the speed of rebuilding the houses is really too slow
③  the overgrowing plants in this area have made the city look terrible
④  the overgrowing plants in this area have become a big danger of fire
【单选题】 Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump. Why was the goat-keeper chosen to remove the bushes?
①  Because he offered to do it for the lower price.
②  Because it was easier to transport his goats.
③  Because his goats can do the job better.
④  Because the city wanted to raise more goats.
【单选题】 Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump. What are the “two birds” that the city government kills with only one stone?
①  Both the sheepherder and goat-keeper will work for the city for $25,000.
②  The danger of fire and providing breakfast and lunch for the work crews.
③  The danger of fire and the overflowing dump.
④  The city government can save some money and the goat-keeper has a new job.
【单选题】 Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump. According to the passage, __________.
①  the sheepherder offered to do the job for $50,000
②  the lowest bid to remove the bushes was $50,000
③  the sheepherder and the goat-keeper were both addicted to surfing the Internet
④  hiring goats to do the job saved the city government lots of money