题目内容

I had a hard time with science, so I wasn’t ___ to receive a disappointing result from my science teacher.

A. surprised
B. boring
C. relaxed
D. unhappy

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We will visit the Summer Palace if it _____ tomorrow.

A. will rain
B. rains
C. won’t rain
D. doesn’t rain

– Would you mind closing the window? It’s very cold outside.-- ______. I’ll do it right away.

A. Yes, I would
B. No. thanks
C. Of course not.
D. Of course.

_____ you are in trouble, you can call me, even at night.

A. Wherever
B. Whoever
C. Whatever
D. Whenever

目前国际上编制合并财务报表的合并理论主要有三种：所有权理论、主体理论和母公司理论。我国2006年颁布的《企业会计准则第33号——合并财务报表》采用的是（）。

A. 母公司理论
B. 实体理论
C. 所有权理论
D. 业主权理论