问题 单项选择题

下列表述中,符合会计资料真实性要求的是( )。

A.会计资料应当具备的构成要素必须齐全

B.会计资料应当如实反映经济业务事项

C.会计资料所反映的经济业务事项必须合法

D.会计资料应当准确反映经济业务事项的发生过程和结果

答案

参考答案:B

解析:[考点] 会计资料的基本要求 会计资料的真实性要求企业应当以实际发生的交易或者事项为依据进行会计确认、计量和报告,如实反映符合确认和计量要求的各项会计要素及其他相关信息,保证会计信息真实可靠。B选项正确。

单项选择题
阅读理解

阅读理解。

     Why play games? Because they are fun, and a lot more more besides. following the rules...planning

your next move ...acting as a team member...these are all "game" ideas that you will come across

throughout your life.

     Think about some of the games you played as a young child, such as rope-jumping and

hide-and-seek. Such games are entertaining and fun. But perhaps more importantly, they translate life

into exciting dramas that teach children some of the basic rules they will be expected to follow in the rest

of their lives, such as taking turns and cooperating(合作).

     Many children's games have a practical side. Children around the world play games that prepare them

for work they will do as grown-ups. For instance, sine Saudui Arabian children play a game called bones ,which sharpens the hand-eye coordination(协调)needed in hunting .

     Many sports encourage national or local pride. The most famous games of all, the Olympic Games,

bring athletes from around the word together to take part in friendly competitions, People who watch the

event wave flags, knowing that a gold medal is a win for an entire country, not just the athlete who earns

it. For countries experiencing natural disasters or war, an Olympic win can mean so much.

     Sports are also an event that unites people. Soccer is the most popular sport in the world. People on

all continents play it-some for fun and some for a living. Nicolette Iribarne, a Californian soccer player,

has discovered a way to spread hope through soccer. He created a foundation to provide poor children

with not only soccer balls but also a promising future.

Next time you play your favorite game or sport, think about why you enjoy it, what skills are needed,

and whether these skills will help you in other aspects of your life.

1.Through playing hide-and-seek, children are expected to learn to      .      

A. be a team leader      

B. obey the basic rules 

C. act as a grown-up     

D. predict possible danger

2.The underlined part in Paragraph 2 most probably means that games can     .      

A. describe life in an exciting way 

B. turn real-life experiences into a play

C. make learning life skills more interesting

D. change people's views of sporting events

3. Iribarne's goal of forming the foundation is to       .     

A. bring fun to poor kids 

B. provide soccer balls for children 

C. give poor kids a chance for a better life

D. appeal to soccer players to help poor kids

4. What can be inferred from the passage?     

A. Ganmes benefit people all their lives.

B. Sports can get all athletes together.

C. People are advised to play games for fun.

D. Sports increase a country's competitiveness.