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The war was the most peaceful period of my life. The window of my bedroom faced southeast. My mother had curtained it, but that had small effect. I always woke up with the first light and, with all the responsibilities of the previous day melted, felt myself rather like the sun, ready to shine and feel joy. Life never seemed so simple and clear and full of possibilities as then. I stuck my feet out under the sheets--I called them Mrs. Left and Mrs. Right--and invented dramatic situations for them in which they discussed the problems of the day. At least Mrs. Right did; she easily showed her feelings, but I didn’t have the same control of Mrs. Left, so she mostly contented herself with nodding agreement. They discussed what Mother and I should do during the day, what Santa Claus should give a fellow for Christmas, and what steps should be taken to brighten the home. There was that little matter of the baby, for instance. Mother and I could never agree about that. Ours was the only house in the neighborhood without a new baby, and Mother said we couldn’t afford one till Father came back from the war because it cost seventeen and six. That showed how foolish she was. The Geneys up the road had a baby, and everyone knew they couldn’t afford seventeen and six. It was probably a cheap baby, and Mother wanted something really good, but I felt she was too hard to please. The Geneys’ baby would have done us fine. Having settled my plans for the day, I got up, put a chair under my window, and lifted the frame high enough to stick out my head. The window overlooked the front gardens of the homes behind ours, and beyond these it looked over a deep valley to the tall, red-brick house up the opposite hillside, which were all still shadow, while those on our side of the valley were all lit up, though with long storage shadows that made them seem unfamiliar, stiff and painted. After that I went into Mother’s room and climbed into the big bed. She woke and I began to tell her of my schemes. By this time, though I never seem to have noticed it, I was freezing in my nightshirt, but I warmed up as I talked until the last frost melted. I fell asleep beside her and woke again only when I heard her below in the kitchen, making breakfast. What did the author think of his mother

A. She was stubborn.
B. She was poor.
C. She was not very intelligent.
D. She did not love him very much.

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仁达公司2007年1月1日按每份面值1000元发行了300万份可转换债券,取得总收入 300000万元,支付发行费用5万元。该债券期限为3年,票面年利率为6%,利息于次年1月10日支付;每100份债券均可在债券发行1年后转换为80股该公司普通股,每股面值1元。公司发行该债券时,二级市场上与之类似但没有转股权的债券的市场利率为9%。假定不考虑其他相关因素。2008年4月1日某债券持有者将面值为150000万元可转换公司债券申请转换为普通股,并于当日办妥相关手续。假定未支付的应计利息不再支付。剩余债券没有转换为普通股。其中,(P/F,9%,3)=0.77218,(P/A,9%,3)=2.53130。 要求:根据上述资料,不考虑其他情况,回答下列5至7题。 下列关于发行可转换公司债券时的会计处理,正确的有( )。

A. 该可转换公司债券负债成份的公允价值是277217.4万元
B. 该可转换公司债券权益成份的公允价值是22782.6万元
C. 负债成份应分摊的发行费用是4.62万元
D. 权益成份应分摊的发行费用是0.38万元
E. 可转换债券的初始入账价值是277217.4万元

(每小题均有多个正确答案,请从每题的备选答案中选出你认为正确的答案,涉及计算的,如有小数,保留两位小数,两位小数后四舍五入。) 甲股份有限公司(以下简称甲公司)适用的所得税税率为25%,假定不考虑其他纳税调整事项,该公司按照净利润的10%提取盈余公积。甲公司2007年度财务报告于2008年3月20日批准对外报出,所得税于2008年2月25日汇算清缴完毕。甲公司发生有关事项如下: (1)2007年12月1日,甲公司因其产品质量问题对吴某造成人身伤害,被吴某提起诉讼,要求赔偿50万元,至12月31日,法院尚未作出判决。甲公司预计该项诉讼很可能败诉,赔偿金额估计在45~51万元之间,并且还需要支付诉讼费用2万元。考虑到公司已就该产品质量向保险公司投保,公司基本确定可从保险公司获得赔偿金20万元。 (2)2008年2月15日,法院判决甲公司向吴某赔偿45万元,并负担诉讼费用2万元,甲公司和吴某均不再上诉。 (3)2008年2月21日,甲公司从保险公司获得产品质量赔偿款20万元,并于当日用银行存款支付了对吴某的赔偿款和诉讼费用。 要求:根据上述资料,不考虑其他情况,回答下列1至4题。 下列有关或有资产会计处理的表述中,不正确的有( )。

A. 甲公司从保险公司获得赔偿这一事项属于企业的或有事项
B. 企业通常不应当披露或有资产,但或有资产很可能会给企业带来经济利益的,应当披露其形成的原因、预计产生的财务影响等
C. 甲公司应于期末将基本确定收到的保险公司赔偿金确认为一项资产
D. 甲公司应于期末将基本确定收到的保险公司赔偿金抵减已经确认的预计负债
E. 只要甲公司基本确定能够收到赔偿金额,无论金额大小,都要全额确认

我国的国体是人民当家作主。

A. 对
B. 错

2011年3月10日,甲公司、乙公司签订买卖合同。甲公司按照合同约定供货后,采用异地托收承付结算方式结算货款。3月30日,乙公司接到付款通知,4月1日填制拒付理由书拒绝付款,认为合同中未事先约定明确的结算方式。后经双方协商改为汇票结算方式。4月15日,乙公司向甲公司开具出票后3个月付款的商业承兑汇票,票面金额为100万元。甲取得汇票后不慎被丙盗窃。后丙伪造甲公司的公章,以甲公司名义与丁签订了买卖合同,并将该汇票背书转让给丁,丁又背书转让给戊,善意当事人丁、戊取得票据时均已以付对价。持票人戊于汇票到期日前向乙提示付款,乙以甲的货物存在质量问题为由拒绝支付。戊取得拒付理由书后,向丁发出书面追索通知,追索金额包括票据金额100万元、逾期付款利息及发出追索通知费用3万元。丁以追索金额103万元超过票据金额为由拒绝承担责任。甲以该票据被丙变造为由拒绝承担责任。 根据上述内容,分析回答下列问题: 丁不承担连带责任的理由是否充分并说明理由。

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