对于通过非同一控制下企业合并在年度中期增加的子公司,母公司在编制合并利润表时,应将该子公司合并当期期初至报告期末的收入.费用和利润纳入合并利润表。()
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按《企业会计制度》的规定,本年度调整了坏账准备的计提方法由应收款项余额百分比法改为账龄分析法属于会计估计变更,采用未来适用法进行会计处理。()
A. 正确
B. 错误
听力原文: Book reports may be required by teachers who want to know whether their students have read the books assigned and how well they understand those books. If they are not required, students may as well write one or two for themselves, for writing book reports helps students to improve their reading comprehension and their ability to analyze and evaluate books. Moreover, it is very good writing practice.
Generally speaking, a book report consists of the following three main parts: information about the author and his times, a summary of the book, and comments on it.
A brief account of the author's life should be given together with a description of his times. The latter should include the circumstances that led to the writing of the book under discussion and the historical and social background related to the content of the book.
As has been mentioned in the previous section, a summary should be self-contained, clear, and easy to understand. Above all, it should be objective. Comments on and criticisms of the book should not be mixed with the summary; they can be left to the third part.
Comments on the evaluation of the book form. the third and most important part of a book report. In this part the writer expresses his or her own views on the book, names its merits and demerits, and discusses its relevance to the present time.
(33)
A. How to read a book.
B. Evaluation of a book.
C. Evaluation of a writer.
D. The contends of a book report.
When were pulse rates taken?
A. after every exercise period
B. every day
C. after the step-tests
D. every time the ratio of active riding was increased
听力原文:M: Hi, Susan. Where were you at lunch time? I was saving a seat for you in the canteen.
W: Oh, sorry to miss you. But my thirst for knowledge was greater than my hunger for food.
M: Ha. I never had that problem. So where were you?
W: My physics class ran overtime.
M: That's been happening quite a bit lately, hasn't it?
W: I guess so. Actually what happens is that a bunch of us hang around for a while after class to talk with our professor end ask him questions.
M: Oh, the professor is so popular. Who is he?
W: Professor Hall. Have you heard of him?
M: Hm, he does have a good reputation in the physics department.
W: And a well-deserved one. The same students who fall asleep in the discussion group in seminars fight for front row seats in his lecture.
M: Oh, no. I hope he isn't catching.
W: You can joke. But it's great to have a profeesor who is not only interesting, but is prepared to give up time for students.
M: I know. There I really agree. Maybe I should sit in on his class some time. Do you think he would care?
W: Not at all! Lots of students bring their friends and he says he feels flattered.
(27)
A. Giving a lecture.
B. Discussing physics problems.
C. Waiting for a friend.
D. Reading twentieth-century literature.