问题 多项选择题

下列各项中,既属于不定期清查,又属于全面清查的财产清查有( )。

A.企业股份制改制前所进行的财产清查

B.年终决算前所进行的财产清查

C.企业总经理调离时所进行的财产清查

D.仓库被盗后所进行的财产清查

E.更换出纳员时所进行的财产清查

答案

参考答案:A,C

解析: 不定期清查是指根据实际需要对财产物资所进行的临时清查。一般在以下几种情况下的进行更换财产物资保管和出纳人员时;发生自然灾害和意外损失时;配合上级主管、财政、税收、审计和银行等部门对本单位进行会计检查或审计时;单位撤销、合并或改变隶属关系时;按规定进行资产评估和临时性清产核资时进行。全面清查是指对本单位所有的财产物资进行全面盘点或核对,一般在年终决算前;企业撤销、合并或改变隶属关系时;中外合资、国内合资时;企业股份制改制时;开展全面资产评估、清产核资时;单位主要负责人调离工作时进行。B项属于定期清查;DE两项一般属于不定期清查和局部清查。

阅读理解

Tom and Fred are talking about the year 2020. “What will our world be like in the year 2020?” “I don't know,” says Fred. “What do you think?” “Well, no one knows, but it’s interesting to guess.” “In the year 2020 everyone will carry a pocket computer(便携式计算机). The computer will give people the answers to all their problems. We shall all have telephones in our pockets, too, and we’ll be able to talk to our friends all over the world. Perhaps we’ll be able to see them at the same time. ” “A lot of people will live and work under the sea. Perhaps there will be big towns, factories and farms under the sea, too. ” “Machines will do most of the work, and so people will have more holidays, perhaps they’ll work only two or three days a week. They’ll be able to fly to the moon by spaceship and spend their holidays there. ” “I’m looking forward(期待)to the year 2020. I hope to go to the moon! ” “And 1 hope I’ll be able to live under the sea.” says Fred. “Won’t that be very interesting? Just like a fish! ”

小题1:Tom and Fred talked about ____ .

A.their school life

B.some interesting news

C.their life in the past

D.their life in the future小题2:Machines will ____ .

A.do most of the work instead of people

B.do some of the work instead of people

C.do as much work as people

D.do less work than people小题3:From their talk, we know that ____ .

A.only Fred hopes to fly to the moon

B.both of them hope to fly to the moon

C.one of them hopes to fly to the moon

D.neither of them hopes to fly to the moon小题4:Fred said ____ .

A.he liked fish very much

B.he would like to live under the sea like a fish

C.he would go fishing under the sea

D.he would spend a few days on the moon小题5:Which of the following statements is NOT mentioned(提及)?

A.People will be able to fly to the moon in a spaceship.

B.People will have more holidays.

C.Many people will live and work under the sea.

D.All the factories and farms will be built under the sea

名词解释