问题 单项选择题

会计电算化的发展过程主要分为( )、会计管理电算化、会计辅助决策电算化三个阶段。

A.会计核算电算化

B.会计记账电算化

C.会计初级电算化

D.会计审计电算化

答案

参考答案:A

解析: 从会计电算化实现的功能来看,会计电算化的发展过程主要分为会计核算电算化、会计管理电算化、会计辅助决策电算化三个阶段。会计核算电算化是会计电算化的初级阶段,主要是运用计算机代替手工核算,完成日常会计核算业务。

单项选择题

Questions 6 to 10 are based on the following passage: (10 分)In previous generations, young people were under their parents’ control; now the teenagechildren of the West’s richest generation were ready for something to get excited about. The Beatlessimply put a spark to a fuse (导火线) that was waiting to be lit.Everything changed, and what changed for the Beatles was their lives and their working habits,in the midst of the hysterical (歇斯底里的)following the band attracted.. Because of the demand ofthe fans to see them perform, they played bigger and bigger venues (meeting places), especially inAmerica.But John, Paul, George and Ringo became increasingly unhappy that, because of the screamingof their fans, neither the band nor the audience could hear the music. Creatively frustrated and tiredof the pressures of life under siege (围攻) from their fans, they retired from playing concerts in 1966and decided to concentrate on recording.It was from this point that the brilliance of the Beades really began to reveal itself: they wouldrecord over their career some 200 songs. Never before nor since has any recording and writing groupeven developed and yet remained the same in the way the Beades did. Their songs never lost their universal appeal thanks to the warmth and timelessness of theirmelodies and lyrics.John and Paul were powerful singers with distinctive styles. It became apparent that, despite thefact that the songwriting credits were always equally attributed to them, Paul and John wrote andsang their own songs. George also contributed two or three of his own compositions to each of theBeatles eleven albums. Even Ringo wrote and sang the occasional song.

The Beatles’outstanding qualities were really shown when( )

A.they concentrated on recording and composition

B.they played on the American continent

C.they played their own lyrics and melodies on the stage

D.they sang on the stage pop songs they wrote themselves

单项选择题