试题与答案

下列关于前期差错更正的会计处理表述中,正确的是()。A.企业应当采用未来适用法更正重

题型:单项选择题

题目:

下列关于前期差错更正的会计处理表述中,正确的是()。

A.企业应当采用未来适用法更正重要的前期差错

B.对于不重要的前期差错,企业不需调整财务报表相关项目

C.对于重要的前期差错,企业应当在其发现当期的财务报表中,调整前期比较数据

D.对于发生的重要的前期差错,如影响损益,应将其对损益的影响数调整发现当期的期末留存收益

答案:

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题型:阅读理解

Eating a diet high in processed(经过加工的) food increases the risk of depression(抑郁), research suggests. What's more, people who ate plenty of vegetables, fruit and fish actually had a lower risk of depression, the University College London team found.

Data on diet among 3,500 middle-aged civil servants were compared with their emotional state five years later, a British journal reported. They split the participants(参与者) into two types of diet--those who ate a diet largely based on whole food,which includes lots of fruit, vegetables and fish,and those who ate a mainly processed food diet, such as sweetened desserts, fried food, processed meat,refined(精制的) grains and high fat dairy products After accounting for factors such as gender, age, education, physical activity, smoking habits and chronic(慢性的) diseases, they found a significant difference in the future depression risk with the different diets.

Those who ate the most wholefood(全天然食物) had a 26% lower risk of future depression than those who ate the least wholefood. By contrast, people with a diet high in processed food had a 58% higher risk of depression than those who ate a diet low in processed foods.

Study author Dr. Archana Singh Manoux pointed out there was a chance that the finding could be explained by lifestyle factor they had not accounted for.(解释原因) He also pointed in a paper that a Mediterranean(地中海) diet was associated(有关) with a lower risk of depression, but the problem with that is if you live in Britain, the likelihood (可能)of you eating a Mediterranean diet is not very high.

Dr.Andrew McCulloeh, chief executive of the Mental Health Foundation, said, this study adds to an existing body of solid research that shows the strong links between what we eat and our mental health.

He added people's diets were becoming increasingly unhealthy. The UK population is consuming (消费)less nutritious, fresh produce and more saturated(饱和) fats and sugars.

小题1:The text is mainly about______.

A.the increasingly unhealthy diet of the UK population

B.the link between processed food and depression

C.the relationship between physical and mental health

D.the emotional state of the British People小题2:What can we learn from what Dr. Archana Singh Manoux said?

A.It is difficult for most British people to have a Mediterranean diet.

B.The Mediterranean diet is the most healthy in the world.

C.Many studies have been done on the Mediterranean diet before.

D.The Mediterranean diet is not good for depression.小题3:Dr. Andrew McCulloch agrees that______.

A.our diets are closely related to our mental health

B.the present study needs more facts and other information

C.the UK population will become ill in the near future

D.more saturated fats and sugars should be taken in小题4:Why might the author have written this text?

A.To tell people what a healthy diet actually is.

B.To prove people’s diets are increasingly unhealthy.

C.To encourage people to cut down on processed food.

D.To introduce some experts on the research team.

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