题目内容

下列甲公司对有关事项的会计处理中,正确的有()。

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Passage Four
Questions 36 to 40 are based on the following passage.
If you want to teach your children how to say sorry, you must be good at saying it yourself, especially to your own children. But how you say it can be quite tricky.
If you say to your children “I’m sorry I got angry with you, but …” what follows that “but” can render the apology ineffective: ” I had a bad day” or “your noise was giving me a headache ” leaves the person who has been injured feeling that he should be apologizing for his bad behavior. in expecting an apology.
Another method by which people appear to apologize without actually doing so is to say “I’m sorry you’re upset” ; this suggests that you are somehow at fault for allowing yourself to get upset by what the other person has done.
Then there is the general, all covering apology, which avoids the necessity of identifying a specific act that was particularly hurtful or insulting, and which the person who is apologizing should promise never to do again. Saying “I’m useless as a parent” does not commit a person to any specific improvement.
These pseudo-apologies are used by people who believe saying sorry shows weakness, Parents who wish to teach their children to apologize should see it as a sign of strength, and therefore not resort to these pseudo-apologies.
But even when presented with examples of genuine contrition, children still need help to become a ware of the complexities of saying sorry. A three-year-old might need help in understanding that other children feel pain just as he does, and that hitting a playmate over the head with a heavy toy requires an apology. A six-year-old might need reminding that spoiling other children’s expectations can require an apology. A 12-year-old might need to be shown that raiding the biscuit tin without asking permission is acceptable, but that borrowing a parent’s clothes without permission is not.
36.If a mother adds ”but” to an apology,________.

A. she doesn’t feel that she should have apologized
B. she does not realize that the child has been hurt
C. the child may find the apology easier to accept
D. the child may feel that he owes her an apology

2007年3月31日,甲公司应付某金融机构一笔贷款100万元到期,因发生财务困难,短期内无法支付。当日,甲公司与金融机构签订债务重组协议,约定减免甲公司债务的20%,其余部分延期两年支付,年利率为5%(相当于实际利率),利息按年支付。金融机构已为该项贷款计提了10万元坏账准备假定不考虑其他因素,甲公司在该项债务重组业务中确认的债务重组利得为()万元。

下列关于税法与税收的表述正确的有()。

A.orB.andC.butD.then

A. or
B. and
C. but
D. then

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