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2.采用流动与非流动项目法对外币财务报表进行折算时，下列项目中应按资产负债表日现行汇率折算的是
A
A．营业收入 B．应付账款 C．固定资产 D．实收资本
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B
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非同一控制下企业合并控制权取得日后合并报表抵销分录编制之前需要进行的调整事项有（）
如果融资租入的资产公允价值入账的，则未确认融资费用的分摊率是（）
按照流动与非流动项目法下列报表中（）采用现行汇率折算
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简述金融期货、金融期权和金融互换的具体内容。
清算会计的清算净收益是 ()
彻底废除传统财务会计以收进成本作为资产的计价标准，同时改变以收入和成本费用配比确定收益的原则，这种通货膨胀会计模式是( ) 。
下列交易或事项形成的负债中，其计税基础不等于账面价值的是
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Directions:There are five reading passages in this part. Each passage is followred by four questions. For each question there are four suggested answers markedA, B，C and D. Choose the best answer and blacken the corresponding letter on the A nswer Sheet.Passage One Debate is a valuable way to practise communicating. It can a1so bring long lasting rewards, especially for people working with Western businesses. The main activity of debate is presenting one’ s opinion and suppmting it with evidence, such asstatistics or facts. It is a way of per suasive communication.Charles Lebeau helped create the' Discover Debate" method. He says debate is important to understanding how people communicate in Western business. Successful debaters learn how to give their opinkm, reasans and support.^ What we are trying todo is to develop a kind of thinking or approach to discussion and how to inter act(交流) with someone else' s opinion, rather than brush their opinion aside.Debate skills are also important in selling a product, he says. In that si tuation, the judges are the customem." So on Monday, for example， one company may come in and present their case to the customer and they" 11 make as strong a ease as they can. 0n Tuesday, the next day, another company will come in and present their ease to the customer. Usually the party that can present the strongest case wins”Debate also strengthens critical thinking. In other words， it helps students 1 earn to ask questionsand try to understand someone’ s reasons and evidence. lift .Lebeau points out that successful debaters learn to listen carefully to what other people are saying. Then, they look for the weak points in someone else’ s opinionor argument. He says debate teaches a systematic way of questioning.Successful debaters also learn to think from someone else' s point of view. Mr. Lebeau says debate can help broaden the mind." There's an expression in English : don' t criticize another person before you have walked in their shoes. I think the wonderful thing about debate is, it puts us in another person’ s shoes.
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