问题 单项选择题

一贯性会计原则要求企业在会计核算中()。

A.会计指标应当口径一致

B.在各个会计期间尽可能地采用相同的会计核算方法

C.充分考虑会计信息使用者的不同要求

D.会计指标应当相互可比

答案

参考答案:B

解析:

一贯性原则也称一致性原则,是指企业的会计核算方法前后各期应当保持一致,不得随意变更。故答案为B。但我国2006年《企业会计准则——基本准则》已将原会计核算的13条一般原则改为8条对会计信息质量的要求,将权责发生制作为会计处理基础;将“实际成本计价”列作计量属性,取消了“配比、划分收益性支出和资本性支出”原则,将“一贯性”和“可比性”统一为“可比性”。

阅读理解

阅读理解。

     Some teenagers think that newspapers are boring and only for adults. But that's not true. There are

many interesting stories in the paper. You just need to make clear what you are looking at. "I spend

about half an hour reading newspapers every day," said 15-year-old Gao Ming from Beijing. "I'm

interested in things happening at school." School news is just one kind of news story in newspapers.

There's also world news: from international problems to pop stars.

     Read the newspaper carefully, we'll find different types of articles on the pages:

     News stories - these stories are about events. Reporters try to show all points of a story to help

readers understand what happened. Reporters try to speak to as many people as possible. They also

use pictures and numbers to show the readers that the stories are true. The newspaper Teenagers has

lots of news stories on the news page and front page. When we read them, we learn more about the

facts, not the writers' ideas.

     Opinion writing - opinion writing is usually about something happening right now. But it isn't just facts.

Here writers add their own opinions to the news. Writers pick only the facts that help back up their

ideas. They make readers believe that they are telling the truth. This is usually the kind of story that gets

people thinking. Go to "Speak Out" on Page Two for an example of opinion writing in Teenagers.

     Advertisement - Don't get happy too early when you read them. Those sweet words and lovely

pictures are just ways to get us interested in their products! People have to pay to put advertisements in

newspapers!

1. The underlined sentence means that the readers "_______".

A. should understand interesting news stories      

B. ought to know which kind of things to read

C. need to look at the school news first      

D. must know the contents of all the news

2. This passage mainly discusses how _______.

A. reporters write different kinds of news  

B. teenagers get interested in newspapers

C. readers can read newspapers in better ways

D. readers can't read different news in newspapers

单项选择题 A1型题