附注披露主要内容
1.企业的基本情况披露。
2.财务报表的编制基础披露。
3.遵循企业会计准则声明的披露。
4.重要会计政策和会计估计。
5.会计政策和会计估计变更以及差错更正的说明。
6.报表重要项目的说明。
7.或有事项。
8.资产负债表日后事项。
9.关联方关系及其交易。
该科目易错题
- It can be inferred from the passage that England is rarely hit by high magnitude earth.()ATrueBFalseCNot Given
- 材料全屏 British Columbia【*】British Columbia is the third largest Canadian province, both in area and population. It is nearly1.5 times as large as Texas, and extends 800 miles (1,280km) north from the United States border. It includes Canada‘s entire west coast and the islands just off the coast.【*】Most of British Columbia is mountainous, with long rugged ranges running north and south. Even the coastal islands are the remains of a mountain range that existed thousands of years ago. During the last Ice Age, this range was scoured by glaciers until most of it was beneath the sea. Its peaks now show as islands scattered along the coast.【*】The southwestern coastal region has a humid mild marine climate. Sea winds that blow inland from the west are warmed by a current of warm water that flows through the Pacific Ocean. As a result, winter temperatures average above freezing and summers are mild. These warm western winds also moisture from the ocean.【*】Inland from the coast, the winds from the Pacific meet the mountain barriers of the coastal ranges and the Rocky Mountains. As they rise to cross the mountains, the winds are cooled, and their moisture begins to fall as rain. On some of the western slopes almost 200 inches (500 cm) of rain fall each year.【*】More than half of British Columbia is heavily forested. On mountain slopes that receive plentiful rainfall, huge Douglas firs rise in towering columns. These forest giants often grow to be as much as300 feet (90m) tall, with diameters up to 10 feet (3m). More lumber is produced from these trees than from any other kind of tree in North America. Hemlock, red cedar, and balsam fir are among the other trees found in British Columbia.11【单选】With which aspect of British Columbia is the passage primarily concerned?()A Its climateB Its cultureC Its geographyDIts history
- In which part of British Columbia can a mild climate be found?()A In the southwestBInland from the coastC In the northDOn the entire west coast
- In Paragraph 5, the word"heavily"could best be replaced by which of the following?()AWidelyBDenselyCChieflyDLargely
- Which of the following is NOT mentioned as a tree found in British Columbia?()AHemlockB CedarC FirDPine
- What effect do the mountains have on winds?()AMake them dry.BMake them wet.CMake them cool.D Make them weak.
- ()AissueBpassedCdebateDanotherE otherF internationalGrelatedH influenceIsawJprofessorKnationalLcomfortable
- ()AissueB passedCdebateDanotherEotherF internationalG relatedHinfluenceIsawJprofessorK nationalLcomfortable
- ()A issueBpassedC debateDanotherE otherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
- ()AissueB passedCdebateDanotherEotherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable