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【单选题】
下列关于财务报表列报的基本要求说法不正确的是( )A.
财务报表项目的列报应当在各个会计期间保持一致，不得随意变更
B.
性质或功能类似的项目，其所属类别具有重要性的，应当按其类别在财务报表中单独列报
C.
企业应当按照权责发生制原则编制财务报表
D.
某些项目的重要性程度不足以在资产负债表、利润表、现金流量表或所有者权益变动表中单独列示，但对附注却具有重要性，则应当在附注中单独披露
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举一反三
【单选题】Spring tides occur_____
A.
when the moon and sun have declination of the same name
B.
at the beginning of spring when the sun is over the equator
C.
only when the moon and sun are on the same sides of the earth
D.
when the moon is new or full
【单选题】Choose the best one among the given choices to explain the role of the underlined part in the sentence:She is a beautiful girl.
A.
object complement
B.
predicative
C.
adverbial
D.
attribute
【单选题】Spring tides are tides that（）.
A.
have lows lower than normal and highs higher than normal
B.
have lows higher than normal and highs lower than normal
C.
are unpredictable
D.
occur in the spring of the year
【单选题】Please choose the figure of speech employed in the sentence.She swims as fast as a fish.
A.
simile
B.
h yperbole
C.
u nderstatement
D.
p aradox
【简答题】您的车票票价不足,请补交1元。 您的车票过期了,车票只能当日使用。 您在进出站时都要正确刷卡,否则卡会被系统锁住。 故障票可以调换,但是因使用不当而损坏的卡不予调换。 您的卡内余额已超过10元,要付5%的手续费。
【单选题】In the sentence “ she rose to her feet in one swift movement ”, what does “swift” mean?
A.
short
B.
quick
C.
immediate
D.
hurry
【单选题】What are spring tides?
A.
High tides that occur in spring
B.
Low tides that occur in spring
C.
Tides associated with the perpendicular positioning of the Sun and Moon
D.
Tides associated with the alignment of the Sun and Moon
【简答题】现代海上保险发源于 ( ) 。
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