问题 单项选择题

下列做法中,符合《会计基础工作规范》规定的是( )。

A.原始凭证不得涂改、挖补

B.外来原始凭证金额错误,可在原始凭证上更正但需签名或盖章

C.凡是账簿记录金额错误,都可以采用“划线更正法”予以更正

D.自制原始凭证无须经办人签名或盖章

答案

参考答案:A

解析:[考点] 原始凭证及账簿的错误更正 原始凭证金额出现错误的不得更正,只能由原始凭证开具单位重新开具。故B选项说法错误。划线更正法又称红线更正法,在结账前发现账簿记录有文字或数字错误,而记账凭证没有错误,可以采用划线更正法。故C选项说法错误。单位自制的原始凭证必须有经办单位领导人或者其他指定的人员签名盖章。故D选项说法错误。《会计法》规定,原始凭证所记载的各项内容均不得涂改,随意涂改原始凭证即为无效凭证,不能以此来作为填制记账凭证或登记会计账簿的依据。故A选项正确。

选择题
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     In early autumn I applied for admission to college. I wanted to go nowhere but to Cornell University,  

but my mother fought strongly against it. When she saw me studying a photograph of my father on the

sports ground of Cornell,  she tore it up. 

     "You can't say it's not a great university,  just because Papa went there."   

     "That's not it at all. And it is a top university." She was still holding the pieces in her hand. "But we

can't afford to send you to college."

     "I wouldn't dream of asking you for money. Do you want me to get a job to help support you and

Papa? Things aren't that bad,  are they?"

    "No, " she said."I don't expect you to help support us."

    Father borrowed money from his rich cousins to start a small jewellery shop. His chief customers

were his old college friends. To get new customers,  my mother had to help. She picked up a

longforgotten membership in the local league of women,  so that she could get to know more people.

Whether those people would turn into customers was another question. I knew that my parents had to

wait for quite a long time before their small investment(投资) could show returns. What's more,  they

had not wanted enough to be rich and successful; otherwise they could not possibly have managed

their lives so badly.

     I was torn between the desire to help them and change their lives,  and the determination not to

repeat their mistakes. I had a strong belief in my power to get what I wanted. After months of hard study

I won a full college scholarship (奖学金). My father could  hardly contain his pride in me,  and my

mother eventually gave in before my success.                                      

1. The author was not allowed to go to Cornell University mainly because________.

A. his father graduated from the university

B. his mother did not think it a great university

C. his parents needed him to help support the family

D. his parents did not have enough money for him

2. The father started his small shop with the money from________.

A. a local league              

B. his university

C. his relatives                

D. his college friends

3. Why did the mother renew her membership in the league? 

A. To help with her husband's business.    

B. To raise money for her son.

C. To meet her longforgotten friends.    

D. To better manage her life.

4. According to the text,  what was the author determined to do in that autumn?   

A. To get a wellpaid job for himself.

B. To improve relations with his mother.

C. To go to his dream university.

D. To carry on with his father’s business.