问题 单项选择题

8月15日行政管理人员王某将标明日期为7月20日的发票到财务科报销,经审核后会计人员依据该发票编制记账凭证时,记账凭证的日期应为( )。

A.8月15日

B.8月1日

C.7月31日

D.7月20日

答案

参考答案:A

解析:[考点] 记账凭证编制的基本要求 记账凭证编制要求填制日期正确,一般应填写填制记账凭证当天的日期,不得提前或拖后。 [提示] 按权责发生制原则计算收益、分配费用、结转成本利润等调整分录和结账分录的记账凭证,虽然需要到下月才能填制,但为便于当月账内进行登记,仍应填写当月月末的日期。

单项选择题

C

When something goes wrong, it can be very satisfying to say," Well, it’s so-and-so’s fault. "or "I know I’m late, but it’s not my fault ; the car broke down. "It is probably not your fault, but once you form the habit of blaming somebody or something else for a bad situation, you are a loser. You have no power and could do nothing that helps change the situation. However, you can have great power over what happens to you if you stop focusing on whom to blame and start focusing on how to remedy the situation. This is the winner’s key to success.

Winners are great at overcoming problems. For example, if you were late because your car broke down, maybe you need to have your car examined more regularly. Or, you might start to carry along with you the useful phone numbers, so you could call for help when in need. For another ex-ample, if your colleague causes you problems on the job for lack of responsibility or ability, find ways of dealing with his irresponsibility or inability rather than simply blame the person. Ask to work with a different person, or don’t rely on the person. You should accept that the person. Ask to work with a different person, or don’t rely on this person. You should accept that the person is not reliable and find creative ways to work successfully regardless of how your colleague fails to do his job well.

This is what being a winner is all about—creatively using your skills and talents so that you are successful no matter what happens. Winners don’t have fewer problems in their lives ; they have just as many difficult situations to face as anybody else. They are just better at seeing those problems as challenges and opportunities to develop their own talents. So, stop focusing on "whose fault it is". Once you are confident about your power over bad situations, problems are just stepping stones for success.

The underlined word remedy in Paragraph 1 is closest in meaning to()

A. avoid

B. accept

C. improve

D. consider

多项选择题