【多选题】【消耗次数：1】
资产负债表日后事项包括（ ）。
①
资产负债表日后调整事项
②
资产负债表日后非调整事项
③
资产负债表日前非调整事项
④
资产负债表日前调整事项
参考答案：
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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
【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
随机题目
【单选题】
<img src=https://huaweicloudobs.ahjxjy.cn/50B8AB3880EC4FD1901EE390ABF55B59.png title=2.png alt=2.png/>
①
<img src=https://huaweicloudobs.ahjxjy.cn/5758B772498446FA82AC77D6D7F305E8.png title=2-1.png alt=2-1.png/>
②
<img src=https://huaweicloudobs.ahjxjy.cn/B6454D5F78F647A4D82E69A2B2819675.png title=2-2.png alt=2-2.png/>
③
<img src=https://huaweicloudobs.ahjxjy.cn/752DB2A405FFF9EE7DA06D85FB42F136.png title=2-3.png alt=2-3.png/>
④
<img src=https://huaweicloudobs.ahjxjy.cn/CEF05144723A27B982B70DE56A618B07.png title=2-4.png alt=2-4.png/>
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案Robert had just moved into the street and he felt strange that he was not wanted. He knew that perhaps the other boys were trying to get an idea of what kind of a boy he was. This did not help him to make himself less lonely. He was new and he had to be tested. Still, proving himself would not be all that easy. He did not want to run with the boys or get into something against the law to prove that he was strong. No! He must show what he was made of in a more helpful way. That’s when he got the idea.The next day was Saturday. He knew that most of the boys would be down on the playground and choose up sides for the Saturday game. Robert knew he could play well and that just might be enough to prove he was strong, and to make friends with them. He arrived early and did his step exercises. He shot the ball several times and did some other exercises—the most difficult and most wonderful in basketball. Then the boys came. Robert went through what he had done before the game and showed what he could do. No one said a word. The boys just looked at each other and thought about it. In the end, when it was all over, the biggest of the group just smiled and shook his head. Robert knew he had made it.4. What did the biggest of the group mean by shaking his head?
①
He did not want to say anything about what Robert had done.B. He had not thought Robert could play so wonderfully.C. He did not want to make friends with Robert.D. He did not think Robert played basketball well.
②
He had not thought Robert could play so wonderfully.
③
He did not want to make friends with Robert..
④
He did not think Robert played basketball well.
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案Robert had just moved into the street and he felt strange that he was not wanted. He knew that perhaps the other boys were trying to get an idea of what kind of a boy he was. This did not help him to make himself less lonely. He was new and he had to be tested. Still, proving himself would not be all that easy. He did not want to run with the boys or get into something against the law to prove that he was strong. No! He must show what he was made of in a more helpful way. That’s when he got the idea.The next day was Saturday. He knew that most of the boys would be down on the playground and choose up sides for the Saturday game. Robert knew he could play well and that just might be enough to prove he was strong, and to make friends with them. He arrived early and did his step exercises. He shot the ball several times and did some other exercises—the most difficult and most wonderful in basketball. Then the boys came. Robert went through what he had done before the game and showed what he could do. No one said a word. The boys just looked at each other and thought about it. In the end, when it was all over, the biggest of the group just smiled and shook his head. Robert knew he had made it.2. Why would it not be easy for Robert to prove himself?
①
Because he was not sure if he was really strong.
②
Because he was new and was not wanted in the street.
③
Because the other boys had found out what kind of a boy he was.
④
Because he must choose the best way to prove himself.
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案Robert had just moved into the street and he felt strange that he was not wanted. He knew that perhaps the other boys were trying to get an idea of what kind of a boy he was. This did not help him to make himself less lonely. He was new and he had to be tested. Still, proving himself would not be all that easy. He did not want to run with the boys or get into something against the law to prove that he was strong. No! He must show what he was made of in a more helpful way. That’s when he got the idea.The next day was Saturday. He knew that most of the boys would be down on the playground and choose up sides for the Saturday game. Robert knew he could play well and that just might be enough to prove he was strong, and to make friends with them. He arrived early and did his step exercises. He shot the ball several times and did some other exercises—the most difficult and most wonderful in basketball. Then the boys came. Robert went through what he had done before the game and showed what he could do. No one said a word. The boys just looked at each other and thought about it. In the end, when it was all over, the biggest of the group just smiled and shook his head. Robert knew he had made it.1.What does “This did not help to make him less lonely” mean?
①
Robert felt more lonely because the other boys wanted to test him.
②
Robert did not want himself to be less lonely.
③
Robert felt as lonely as before when the other boys tried to find out what kind of a boy he was.
④
The other boys did not want to make Robert feel less lonely.
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案Robert had just moved into the street and he felt strange that he was not wanted. He knew that perhaps the other boys were trying to get an idea of what kind of a boy he was. This did not help him to make himself less lonely. He was new and he had to be tested. Still, proving himself would not be all that easy. He did not want to run with the boys or get into something against the law to prove that he was strong. No! He must show what he was made of in a more helpful way. That’s when he got the idea.The next day was Saturday. He knew that most of the boys would be down on the playground and choose up sides for the Saturday game. Robert knew he could play well and that just might be enough to prove he was strong, and to make friends with them. He arrived early and did his step exercises. He shot the ball several times and did some other exercises—the most difficult and most wonderful in basketball. Then the boys came. Robert went through what he had done before the game and showed what he could do. No one said a word. The boys just looked at each other and thought about it. In the end, when it was all over, the biggest of the group just smiled and shook his head. Robert knew he had made it.Which of the following is the best title for this passage?
①
Ways to Prove Oneself.
②
Robert Is Lonely.
③
Just One of the Boys. D.
④
A Saturday Basketball
【单选题】
阅读理解：阅读下列短文，回答文后问题，选择最佳答案Robert had just moved into the street and he felt strange that he was not wanted. He knew that perhaps the other boys were trying to get an idea of what kind of a boy he was. This did not help him to make himself less lonely. He was new and he had to be tested. Still, proving himself would not be all that easy. He did not want to run with the boys or get into something against the law to prove that he was strong. No! He must show what he was made of in a more helpful way. That’s when he got the idea.The next day was Saturday. He knew that most of the boys would be down on the playground and choose up sides for the Saturday game. Robert knew he could play well and that just might be enough to prove he was strong, and to make friends with them. He arrived early and did his step exercises. He shot the ball several times and did some other exercises—the most difficult and most wonderful in basketball. Then the boys came. Robert went through what he had done before the game and showed what he could do. No one said a word. The boys just looked at each other and thought about it. In the end, when it was all over, the biggest of the group just smiled and shook his head. Robert knew he had made it.3.When did Robert decide to prove himself by playing basketball?
①
After he had thought about the other two ways mentioned in paragraph one.
②
Long before he moved into the street.
③
When the other boys came down to the playground.
④
As soon as he showed what he was made of in front of the other boys.
【单选题】
Do you know the man _______?
①
whom I spoke
②
to who spoke
③
I spoke to
④
that I spoke