试题与答案

负债是指过去的交易、事项形成的现时义务，以下关于企业负债说法错误的是（）。 A.负债

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题型：单项选择题

题目：

负债是指过去的交易、事项形成的现时义务，以下关于企业负债说法错误的是（）。

A.负债必须是过去的会计事项所构成的现时义务

B.负债是企业未来经济利益的牺牲

C.负债需要通过转移资产或提供劳务加以清偿，或者借新债还旧债

D.负债必须能以货币计量，是可以确定或估计的

答案：

参考答案：A

考点：助理理财规划师(三级)财务与会计财务与会计题库
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题型：阅读理解

Shirley Temple(1928—2014)，an American actress，was considered among the most successful child stars in the history of film．Born by an ambitious mother，Temple first appeared in a film at the age of three，and at six she starred in Stand Up and Cheer (1934)．Known and recognized for her ability to sing and tapdance in several films，Temple became a famous figure in 1934．At the end of that year she was given a special Academy Award “in grateful recognition of her outstanding contribution．’’

During the Great Depression of the l930s，Temple was celebrated by an adoring public．At the height of her popularity，from l935 to 1938，Temple was the biggest box-office attraction in Hollywood．Temple made a number of films as a teenager，but her appeal had faded，and the films were not successful．In l949, Temple depaaed elegantly from Hollywood．

Two decades later，she reappeared into the spotlight by announcing her qualification as a candidate for Congress．She lost the election，but Temple displayed her determination and went on to enjoy a long and successful：career with the United Nations and the State Department．

After retirement，she reposed that she was at peace with her life and proud of her accomplishments in two of the nation’s most influential areas．“If I had to do it all over again．’’Shirley Temple once declared，‘‘I wouldn’t change anything．’’

小题1:Temple became famous at the age of          

A．3

B．6

C．10

D．2l小题2:What do we learn from Paragraph 2 ?

A．Temple was still popular in l949．

B．Temple was a failure as a child star．

C．Hollywood made a big fortune because of Temple.

D．People became tired of Temple in the Great Depression.小题3:Temple attracted people’s attention again when        

A．she entered Congress

B．she worked for the UN

C．she went on with the pohtical life

D．she announced to participate in the election小题4:We know-from the last paragraph that Temple       

A．wanted to lead a different life

B．regreued having left Hollywood

C．was content with her experiences

D．was sorry about her election failure小题5:Which of the following best describes Temple?

A．3pecial and generous．

B．Patient and sensitive．

C．Attractive and humorous．

D．Talented and determined．
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