[不定项选择题]将或有事项确认为负债，其金额应是清偿该负债所需支出的最佳估计数。下列说法中正确的有（ ）。 Ⅰ 所需支出存在一个连续范围，且该范围内各种结果发生的可能性相同的，最佳估计数应当按照该范围内的中间值，即上下限金额的平均数确定 Ⅱ如果所需支出不存在一个连续范围，或有事项涉及单个项目时，最佳估计数按最可能发生金额确定 Ⅲ 如果所需支出不存在一个连续范围，或有事项涉及多个项目时，最佳估计数按各种可能发生额的算术平均数确定 Ⅳ 如果所需支出不存在一个连续范围，或有事项涉及多个项目时，最佳估计数按各种可能发生额及其发生概率计算确定 Ⅴ 如果所需支出存在一个连续范围，则最佳估计数应按该范围的上限金额数确定
A.Ⅰ、Ⅱ
B.Ⅰ、Ⅱ、Ⅳ
C.Ⅲ、Ⅴ
D.Ⅳ、Ⅴ
E.Ⅲ、Ⅳ、Ⅴ

[不定项选择题]将或有事项确认为负债，其金额应是清偿该负债所需支出的最佳估计数。下列说法中正确的有（）。 Ⅰ．所需支出存在一个连续范围，且该范围内各种结果发生的可能性相同的，最佳估计数应当按照该范围内的中间值，即上下限金额的平均数确定 Ⅱ．如果所需支出不存在一个连续范围，或有事项涉及单个项目时，最佳估计数按最可能发生金额确定 Ⅲ．如果所需支出不存在一个连续范围，或有事项涉及多个项目时，最佳估计数按各种可能发生额的算术平均数确定 Ⅳ．如果所需支出不存在一个连续范围，或有事项涉及多个项目时，最佳估计数按各种可能发生额及其发生概率计算确定 Ⅴ．如果所需支出存在一个连续范围，则最佳估计数应按该范围的上限金额数确定
A.Ⅰ、Ⅱ
B.Ⅰ、Ⅱ、Ⅳ
C.Ⅲ、Ⅴ
D.Ⅳ、Ⅴ

[不定项选择题]将或有事项确认为预计负债，列示于资产负债表上，必须同时满足的条件有（　　）。 Ⅰ 该义务对企业的资金结构能够产生重大影响 Ⅱ 该义务是企业承担的现时义务 Ⅲ 该义务的履行很可能导致经济利益流出企业 Ⅳ 该义务的金额能够可靠地计量
A.Ⅰ、Ⅱ、Ⅲ
B.Ⅱ、Ⅲ、Ⅳ
C.Ⅰ、Ⅲ
D.Ⅰ、Ⅱ、Ⅲ、Ⅳ

[不定项选择题]共用题干 Animal's “Sixth Sense”
A tsunami（海啸）was triggered（引发）by an earthquake in the Indian Ocean in December, 2004.It killed tens of thousands of people in Asia and East Africa. Wild animals,1， seem to have escaped that terrible tsunami. This phenomenon adds weight to notions that they possess a“sixth sense” for2 ,experts said.
Sri Lankan wildlife officials have said the giant waves that killed over 24,000 people along the Indian Ocean island's coast clearly 3 wild beasts,with no dead animals found.
“No elephants are dead,not4a dead rabbit. I think animals can5 disaster.
They have a sixth sense. They know when things are happening,” H. D. Ratnayake,deputy director of Sri Lanka's Wildlife Department,said about one month after the tsunami attack. The6washed floodwaters up to 2 miles inland at Yala National Park in the ravaged（被 毁坏的）southeast, Sri Lanka's biggest wildlife7and home to hundreds of wild elephants and several leopards（豹）.
“There has been a lot of8 evidence about dogs barking or birds migrating before volcanic eruptions（火山爆发）or earthquakes. But it has not been proven ,” said Matthew van Lierop,an animal behavior 9 at Johannesburg Zoo.
“There have been no10studies because you can't really test it in a lab or field setting , ” he told Reuters. Other authorities concurred（同意）with this11.
“Wildlife seem to be able to pick up certain12 ,especially birds…there are many re- ports of birds detecting impending（迫近的）disasters , ” said Clive Walker , who has written several books on African wildlife.
Animals13 rely on the known senses such as smell or hearing to avoid danger such as predators（食肉动物）.
The notion of an animal “sixth sense”一or14other mythical power一is an enduring one which the evidence on Sri Lanka's ravaged coast is likely to add15. 9._________
A.specialist
B.guy
C.supporter
D.sponsor