问题 单项选择题

关于真实性原则的含义,下列不正确的是( )。

A.(A) 会计核算应当真实反映企业的财务状况和经营成果,保证会计信息的客观性

B.(B) 会计核算应当准确反映企业的财务状况,保证会计信息的准确性

C.(C) 会计核算应当有可靠的凭据、证据以复查数据的来源和信息的提供过程,保证会计信息的可验证性

D.(D) 在必要的情况下,真实性原则并非不可违背

答案

参考答案:D

解析: 真实性是对会计核算工作的总体性要求,如果会计数据不能真实地反映企业经济活动的实际情况,势必无法满足各有关方面的需要。它是不可违背的。

完形填空
完形填空。
  Many students have hobbies, such as reading, painting,growing vegetables in their gardens, and looking
after animals. Some hobbies are relaxing and   1   are creative. Hobbies can develop your interests and
help you learn new skills(技能).    
   David Smith is a student,and his hobby is writing.    2    the summer of 2000,he spent four weeks on
a summer camp. As well as the usual activities, such as sailing, climbing and mountain biking, there was
a writing workshop with a professional   3   “She asked us to imagine that we were in a story, Then we
wrote about our  4   at the camp.” 
  In senior high school David wrote a story about teenage life, and it    5    as a book in 2003. Many
teen-agers love his book, and as a result, David has become a   6   young writer.David has been very
lucky  7   his hobby has brought him enjoyment and success , but he is    8   interested in many other
things.“I like playing volleyball,too,''says David. “I spend some of my free time playing volleyball for
my school team.    9    I’11 write more books in the future.”It's sometimes difficult   10    that we shouldn't spend all our time on our favourite hobby. There are many other interesting things to do in life , and we
should try to do something new or different.
(     ) 1. A. other      
(     ) 2. A. During      
(     ) 3. A. manager    
(     ) 4. A. experiences
(     ) 5. A. took out    
(     ) 6. A. successful  
(     ) 7. A. or          
(     )  8. A. too        
(     ) 9. A.Usually      
(     )10. A. remember    
B. others                
B. At                    
B. doctor                
B. examples              
B. tried out            
B. normal                
B. but                  
B. also                  
B. Immediately(立刻、立即)
B. remembers            
C. the other  
C. For        
C. singer      
C. excuses.    
C. came out    
C. polite      
C. because    
C. only        
C. Maybe      
C. remembered  
D. another          
D. On              
D. writer          
D. experiments(实验)
D. went out.        
D. lonely          
D. though          
D. either          
D. Once            
D. to remember      
判断题