试题与答案

在下列情况下,应在会计报表附注中予以披露的项目包括( )。A.企业因提供债务担保而

题型:多项选择题

题目:

在下列情况下,应在会计报表附注中予以披露的项目包括( )。

A.企业因提供债务担保而确认的一项负债

B.企业涉及一项经济纠纷案,但败诉的可能性极小

C.已贴现商业承兑汇票,但发生损失的可能性极小

D.提供的产品质量保证,产品返修的可能性极小

E.企业为其他企业提供担保,但需履行担保债务的可能性极小

答案:

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参考答案:C,D解析: 商用房贷款的利率不得低于中国人民银行规定的同期同档次利率的1.1倍。贷款期限在1年(含)以内的,实行合同利率,遇法定利率调整不分段计息。贷款银行具体利率水平可以根据贷款风险管理相关原...

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题型:阅读理解

阅读理解

     In a new study about the way kids learn math in elementary school, Beilock and Levine found a

surprising relationship between what female teachers think and what female students learn: If a female

teacher is uncomfortable with her own math skills, then her female students are more likely to believe

that boys are better than girls at math.

     " If these girls keep getting math-anxious female teachers in later grades, it may create a snowball

effect on their math achievement," Levine told Science News. In other words, girls may end up learning

math anxiety from their teachers. The study suggests that if these girls grow up believing that boys are

better at math than girls are, then these girls may not do as well as they would have if they were more

confident.

      The researchers also gave the students tests to tell whether the students believed that a math

superstar had to be a boy. Then the researchers turned to the teachers: To find out which teachers

were anxious about math, the researchers asked the teachers how they felt at times when they came

across math, such as when reading a sales receipt. A teacher who got nervous looking at the numbers

on a sales receipt, for example, was probably anxious about math.

     Boys, on average, were unaffected by a teacher's anxiety. On average, girls with math-anxious

teachers scored lower on the end-of-the-year math tests than other girls in the study did. Plus, on the

test showing whether someone thought a math superstar had to be a boy, 20 girls showed feeling that

boys would be better at math - and all of these girls had been taught by female teachers who had math

anxiety.

     According to surveys done before this one, college students who want to become elementary

school teachers have the highest levels of anxiety about math. Plus, nine of every 10 elementary teachers

are women, Levine said.

1. Which of the followings is NOT the study mentioned in the passage?

A. Girls may be bad at math because of their female teachers' anxiety.

B. Most students tend to believe that a math superstar has to be a boy.

C. What kind of teachers is more likely to have math anxiety.

D. On average boys are also affected by a teacher's anxiety.

2. What can you infer from the second paragraph?

A. Girls can do as well as boys if they are confident.

B. Girls are born much weaker than many boys.

C. Boys are stronger and better in math than girls.

D. Girls who are bad at math can do other things better.

3. According to the last paragraph, Levine's imply attitude to the math teaching in elementary schools

    is _______.

A. hopeful

B. disappointed

C. worried

D. content

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