( ) 36. What may be the proper Chinese for the underlined part in the passage？ 　　 A．闲暇时光 B．学费 C．精神空虚 D．经济不足

( ) 37. The Chinese Yellow Sea Wetlands are in the _______ of China． 　　 A．south           B．east 　　 C．west            D．north

( ) 38. Usually the weather in the wetlands is _______． 　　 A．hot             B．pleasant　　 C．cold            D．dry

( ) 39. The World Wetlands Day is on _______． 　　 A．February 2        B．June 25　　 C．April 22      D．March

( ) 40. We must protect wetlands because _______． A．they are home for wildlife　　 B．they can prevent flood 　　 C．they can offer food to the animals and birds D．all of the above

) 1. —Is it far from here to the bank? —Not very, only________． A. 20 minute’s walk B. 20 minutes walk C. 20 minutes’ walk D. 20 minutes’ walks

2. — After discussing, the students ________ some good ideas to work on the project. — Thats great! A. put up B. set up C. caught up with D. came up with

3. Yesterday Tommy walked past my table and ______ my bowls and dishes. He should be careful next time. A. knocked off B. took off C. showed off D. turned off

4.We don’t have enough nurses to look after patients．At least ___ nurses are needed． A. ten another B. more ten C. another ten D. other ten

5. — Zhao Rui, it’s said that many famous singers will come to Yangzhou on April 18th. How about watching the evening show there? —________! Let’s ask Huang Tao to go with us. A. Best wishes B. Sounds great C. Good luck D. That’s OK

6.—Hello! This is Henry Speaking．I’d like to speak to your father． —Sorry, he has Shanghai． A. been in B. been to C. come to D. gone to

7. — It’s difficult for the village children to cross the river for school． — I think a bridge ______ over the river． A. was built B. is being built C. has been built D. should be built

8. —Where would you like to go, Jinan or Qufu? — ．I only want to go to Qingdao． A. Each B. Either C. Neither D. All

9 — The documentary A Bite Of China II is quite popular around China recently. How do you like it? ______. A. I think so B. Pretty good C. Its my pleasure D. All right

10. There are three English-books on the shelf, but ______ of them is mine. A. both B. neither C.all D. none

11. When the parents arrived at the hall, the students _______ their projects. A. have finish B. finished C. had finished D. are finishing

12. This week, the _______ seems to change every day: one day is hot; the next day is cold. A. time B. weather C. season D. way

13. He never does his work _______ Mary. 　　 A. as careful as B. so careful as C. carefully as D. as carefully

14. — Can he jump high? — Yes, he ______. He is a good high jumper. A. must B. need C. can D. shall

15. The shop _____ at 8:00 a．m．and it ________ for ten hours every day． A. is open; has opened B. is opened; opens C. opens; is open D. opened; opens

16. —Excuse me, may I use your bicycle? ______ is broken. Certainly. But remember to return it before lunch. A. Mine B. Me C. Myself D. I

17. Simon, what do I need to take for the hiking? Youd better ________ more water than usual. Its hot today. A. to take B. taking C. take D. took

18. Helen ______ to a language school when she was seven. A. sent B. is sent C. will send D. was sent

19. — Is this park youve visited recently? — Yes, it's the most beautiful one Ive ever visited before. A. that B. the one C. which D. the one which

20. — Its difficult for the village children to cross the river for school. — I think a bridge ________ over the river. A. should be built B. is being built C. has been built D. was built

21. — Could you tell me when Mr. Li ________ in Huaibei? 　　 — Sure．．When he ________, I’ll call you． 　　 A. arrives; will arrive B. will arrive; will arrive C. arrives; arrives D. will arrive; arrives

22.There is ________ 800-metre-long road behind ________ hospital． A. an; an B. an; the C. a; a D. a; the

23. — Did you see a girl in yellow pass by just now? — No, sir. I ________ a magazine. A. read B. am reading C. was reading D. would read

24.In fact, my parents are not only kind to me, but also strict ________ me. A. at B. to C. for D. with

25. The boy_____ a yellow sweater can_____ himself now． A. wearing; dress B. putting on; wear C. put on; dress D. dressing;

( ) 26. Where does the writer of "The little Prince" come from? A．England． B．France． C．America． D．China．

( ) 27. What does the prince do after the fox tells him a secret? A．He cares more about a flower and a sheep． B．He meets many more strange adults on other planets． C．He realizes his love for the rose and he goes back to his planet． 　 D．He discovers interesting things such as a snake, other roses and a fox．

( ) 28. What does "The little Prince" mainly talk about? It' s about _________． A．the adult world B．the planet B -612 C．a rose and a fox D．the adventure of a young

( ) 29. When a baseball player hits the ball, he must ______ to get a point. A. run to each base freely B. touch the home plate first C. touch all the bases with his hands D. run to each base in order and touch it with his foot

( ) 30. When was the importance of touching all the bases shown? A. Before the baseball rules made. B. At the end of the 1974 baseball seasons. C. At the start of the 1974 baseball seasons. D. In the second week of 1974.

( ) 31. Who hit home run number 715? A. Babe Ruth. B. Hank Aaron. C. Babe Ruth’s partner. D. Hank Aaron’s friend.

( ) 32. What does the expression “to touch all bases” mean? A. To try your best to set a new record. B. To get a chance to be the greatest hitter. C. To do what is needed to finish an activity. D. To solve the problems successfully.

( ) 33. The Chinese Yellow Sea Wetlands are in the _______ of China． 　　 A．south           B．east 　　 C．west            D．north

( ) 34. Usually the weather in the wetlands is _______． 　　 A．hot             B．pleasant　　 C．cold            D．dry

( ) 35. The World Wetlands Day is on _______． 　　 A．February 2        B．June 25　　 C．April 22      D．March 22

会计估计变更仅影响变更当期的，其影响数应当在变更当期予以确认；既影响变更当期又影响未来期间的，其影响数应当在变更当期和未来期间予以确认

企业应对固定资产预计使用寿命、预计净残值的调整按照会计估计变更的有关规定进行会计处理，而对于固定资产折旧方法的变更，则应作为会计政策变更处理

资产负债表日后调整事项调整会计报表有关项目数字后，还需要在会计报表附注中进行披露

企业的会计估计变更应该根据需要计算累积影响数

资产负债表日后事项涵盖期间股利的分配可以作为日后调整事项进行处理

会计估计变更的影响数，均应于当期及以后各期确认

企业在报告年度资产负债表日至财务报告批准报出日之间发生外汇汇率大幅度变动，应作为非调整事项进行处理

固定资产的盘盈属于前期差错

某上市公司在资产负债表日后期间出售重要子公司属于日后调整事项

企业发现重要差错，无论是本期还是以前期间的差错，均应调整期初留存收益和其他相关项目

资产负债表日后期间，董事会提议的利润分配方案涉及提取法定盈余公积及分配现金股利的，企业应根据方案将提取的法定盈余公积作为盈余公积，将拟分配的现金股利作为应付股利，进行账务处理，同时调整报告年度资产负债表相关项目

确定前期差错影响数不切实可行的，可以从可追溯重述的最早期间开始调整留存收益的期初余额，财务报表其他相关项目的期初余额也应当一并调整，不得采用未来适用法

企业在资产负债表日后至财务报告批准报出日之间发生巨额亏损，这一事项与企业资产负债表日存在状况无关，应当在财务报表附注中及时披露该事项，以便为报告使用者做出正确决策提供有用信息

固定资产的盘盈在未经批准前先计入到待处理财产损溢科目，批准后再转入到营业外收入科目核算

资产负债表日后发生的调整事项如涉及到现金收支项目，既不需要调整报告年度现金流量表正表，也不需要调整报告年度资产负债表的货币资金项目

对资产负债表日后事项中的调整事项，涉及损益的事项，通过“以前年度损益调整”科目核算，然后将“以前年度损益调整”的余额转入“本年利润”科目

资产负债表日前已符合收入确认条件的商品销售，在日后期间发生销售折让的，应该调整报告年度财务报表相关项目的金额

资产负债表日后发生重大债务重组，属于非调整事项

企业在报告年度资产负债表日至财务报告批准日之间取得确凿证据，表明某项资产在报告日已发生减值的，应作为调整事项进行处理

资产负债表日后事项中的调整事项，除调整会计报表相关项目的数字外，还应在会计报表附注中披露

对资产负债表日后事项中的调整事项，涉及损益的事项，直接通过“利润分配——未分配利润”科目核算

2018年1月20日，即2017年度财务会计报告尚未报出，甲企业的股东将其60%的普通股以溢价出售给了丁企业。这一交易对甲企业来说，属于调整事项

资产负债表日后期间发生的以前年度销售退回，属于非调整事项

对于资产负债表日后事项中的调整事项，应当视同会计报表所属期间的交易或事项进行会计处理

某企业在2018年1月30日（2017年度财务会计报告尚未批准报出）发生2017年度赊销的商品的退货，该企业应调整了2017年度主营业务收入、主营业务成本和相关税金等

企业在资产负债表日至财务会计报告批准报出日之间发生的对外巨额投资，应在会计报表附注中披露，但不需要对报告期的会计报表进行调整

资产负债表日后事项中的调整事项是指在资产负债表日已经存在，对理解和分析财务会计报告有重大影响，应在会计报表附注中予以说明的事项

资产负债表日后事项准则所指资产负债表日是指年度资产负债表日，年度资产负债表日则是指每年的12月31日

资产负债表日后事项中的调整事项，无论是有利事项还是不利事项，均应当调整报告年度会计报表相关项目数字

4月20日审计完成，于4月26日经董事会批准报出，于4月27日实际对外公告，则资产负债表日后事项的涵盖期为2017年1月1日至4月27日

或有事项形成的或有资产只有企业基本确定能够收到的情况下，才能转换为真正的资产，从而全部予以确认

如果与亏损合同相关的义务不需支付任何补偿即可撤销，企业通常就不存在现时义务，不应确认预计负债

在借款费用允许资本化的期间内发生的外币专门借款汇兑差额，应当计入以该专门借款所购建固定资产的成本中

在借款费用资本化期间内，一般借款有闲置资金的，利息资本化金额还应扣除一般借款闲置资金产生的利息或收益

如果发现产品质量保证费用的实际发生额与预计数相差较大，应及时对预计比例进行调整

四.不定项选择题 1.甲、乙公司均为增值税一般纳税人，适用的增值税税率均为17％，2018年8月1日，甲与乙公司签订一项资产置换协议，甲公司将持有的一项采用公允价值模式计量的投资性房地产与乙公司的一批产品进行交换。甲公司该项投资性房地产的成本为300万元，公允价值变动借方余额为60万元，2018年8月1日的公允价值为393万元；乙公司该批产品的账面余额为380万元，已提跌价准备20万元，资产置换日该产品市场价格为400万元。甲公司向乙公司支付银行存款为75万元。甲公司换入的产品作为库存商品管理，乙公司换入的房地产已于当日对外出租。乙公司的投资性房地产采用公允价值模式计量。假设该项交换具有商业实质，不考虑其他交易费用。请根据上述资料回答下列问题： （1）甲公司换入资产的入账价值为（ ）万元。 A.360 B.393 C.400 D.468 (2) 乙公司换入资产的入账价值为（ ）万元。 A.360 B.393 C.400 D.468 （3）甲公司因此项非货币性资产交换对当期损益的影响金额为（ ）万元。 A.33 B.60 C.93 D.0 （4）甲公司有关非货币性资产交换的处置正确的是（ ）。 A. 换出投资性房地产按公允价值确认“其他业务收入” B.换入产品按公允价值确认“库存商品” C.换出投资性房地产按账面价值确认“其他业务成本” D.换出投资性房地产公允价值变动损益冲减“其他业务成本” （5）乙公司因此项非货币性资产交换对当期损益的影响金额为（ ）万元。 A.0 B.20 C.40 D.75 （6）甲公司有关非货币性资产交换的处置正确的是（ ）。 A. 换出产品按公允价值确认“其他业务收入” B.换出产品按公允价值确认“主营业务收入” C.换出产品按库存商品账面余额确认“主营业务成本” D.换出产品账面成本扣减已计提的存货跌价准备后计入“主营业务成本” （7）甲公司进行非货币性资产交换的账务处理涉及的账户有（ ）。 A.库存商品与应交税费—应交增值税(进项税额) B.其他业务收入与其他业务成本 C.投资性房地产 D.公允价值变动损益 （8）乙公司进行非货币性资产交换的账务处理涉及的账户有（ ）。 A.库存商品与存货跌价准备 B.营业外收入 C.投资性房地产 D.主营业务收入与主营业务成本 （9）甲公司向乙公司支付的补价75万元银行存款，包括换出资产与换入资产公允价值的差额为（ ）万元。 A.0 B.7 C.20 D.68 （10）甲公司换出投资性房地产其公允价值变动额，应作如下账务处理（ ）。 A.借：公允价值变动损益 60 贷：其他业务成本 60 B.借：公允价值变动损益 60 贷：投资收益 60 C.借：公允价值变动损益 60 贷：其他综合收益 60 D.借：公允价值变动损益 60 贷：营业外收入 60

党政军民学，东西南北中，党是领导一切的。必须增强___，自觉维护党中央权威和集中统一领导，自觉在思想上政治上行动上同党中央保持高度一致。

___是中国共产党人的精神支柱和政治灵魂，也是保持党的团结统一的思想基础。

出台中央八项规定，严厉整治___

坚持___的要求，开展党的群众路线教育实践活动和“三严三实”专题教育，推进“两学一做”学习教育常态化制度化，全党理想信念更加坚定、党性更加坚强。