问题 单项选择题

企业会计成本与政府定价成本之间存在密不可分的联系,主要体现在( )。

A.企业会计成本是政府定价成本的基础,政府定价成本包含的内容一般不能超出企业会计制度和财务准则所允许的范围

B.政府定价成本是企业会计成本的基础,政府定价成本包含的内容一般不能超出企业会计制度和财务准则所允许的范围

C.企业会计成本是政府定价成本的基础,企业定价成本包含的内容不能超出政府会计制度和财务准则所允许的范围

D.政府定价成本是企业会计成本的基础,企业定价成本包含的内容不能超出政府会计制度和财务准则所允许的范围

答案

参考答案:A

解析: 企业会计成本与政府定价成本之间的联系主要体现在以下两点:①企业会计成本是政府定价成本的基础,政府定价成本包含的内容一般不能超出企业会计制度和财务准则所允许的范围;②政府定价成本和企业会计成本核算的基础是一致的,都是以生产经营过程中实际发生的各项支出为基础,按照不同的核算要求而得到不同的结果。

阅读理解

阅读理解。

     Many people are interested in traveling. Here are three of the greatest benefits (益处) of traveling

abroad.

     1. Expands (扩大) your view of yourself and the world

     Traveling opens your eyes to the world. Traveling increases your knowledge. Different cultures have

different ideas of the world. This is expressed (表达)i n their food,t heir clothes, their homes and so many of the other details of their lives, Traveling to a new country makes you face a lot of new things. (A) It

also helps you to see that people in other countries that look and sound different are real.

     2. Allows you to relax

     Our normal lives are filled with pressure at times. Pressure is bad for our health.A good trip abroad

helps us collect our thoughts and relax. We can see some more positive things and forget our problems

at least for a while. This often gives us the chance to clear our minds.

     3. Provides you with greater creativity (创造力)

     Getting out. f our old rules gives us the opportunity to use our minds in new ways. We get confidence (自信) by facing the small challenges during the traveling. This cheers us up! It makes us feel more alive

and better able to deal with whatever life throws at us next.

     (B) Being in new places gives us the chance to exercise our creativity. It opens up our minds to see

new solutions.

任务一:根据短文内容,回答下列问题。

1. What can tell you that different cultures have different views of the world?

    __________________________________________________________________

2. How do we get confidence during the traveling?

    __________________________________________________________________

任务二:将划线句子翻译成汉语。

3. (A)_______________________________________________________________

4. (B)_______________________________________________________________

任务三:请为短文拟一个适当的标题。

5. __________________________________________________________________

名词解释