问题 单项选择题

计算机替代手工记账应当满足三项基本要求,其中要求建立健全内部管理制度。但下列制度中,不在要求范围之内的是()。

A.岗位责任制度

B.操作管理制度

C.会计方法管理制度

D.会计档案管理制度

答案

参考答案:C

解析:会计电算化的内部管理制度主要包括岗位责任制、操作管理制度、计算机软件和硬件系统的维护管理制度、会计档案管理制度以及会计数据与软件管理制度等。

问答题
问答题

It is hard to predict how science is going to turn out, and if it is really good science it is impossible to predict. If the things to be found are actually new, they are by definition unknown in advance. You cannot make choices in this matter. (46)You either have science or you don’t, and if you have it you are obliged to accept the surprising and disturbing pieces of information, along with the neat and promptly useful bits.

The only solid piece of scientific troth about which I feel totally confident is that we are profoundly ignorant about nature. Indeed, I regard this as the major discovery of the past hundred years of biology. It is, in its way, an illuminating piece of news. (47)It would have amazed the brightest minds of the 18th century Enlightenment to be told by any of us how little we know and how bewildering the way ahead seems. (48)It is this sudden confrontation with the depth and scope of ignorance that represents the most significant contribution of the 20th century science to the human intellect. In earlier times, we either pretended to understand how things worked or ignored the problem, or simply made up stories to fill the gaps. Now that we have begun exploring in earnest, we are getting glimpses of how huge the questions are, and how far from being answered. Because of this, we are depressed. (49)It is not so bad being ignorant if you are totally ignorant; the hard thing is knowing in some detail the reality of ignorance, the worst spots and here and there the not-so-bad sports, but not true light at the end of the tunnel nor even any tunnels that can yet be trusted.

But we are making a beginning and there ought to be some satisfaction. There are probably no questions we can think up that can’t be answered, sooner or later, including even the matter of consciousness. (50)To be sure, there may well be questions we can’t think up, ever, and therefore limits to the reach of human intellect, but that is another matter. Within our limits, we should be able to work our way through to all our answers if we keep at it long enough, and pay attention.

(46)You either have science or you don’t, and if you have it you are obliged to accept the surprising and disturbing pieces of information, along with the neat and promptly useful bits.