《会计法》对会计资料有何基本要求如何理解会计资料的真实性和完整性
参考答案：《会计法》要求，会计凭证、会计账簿、财务会计报告和其他会计资料，必须符合国家统一的会计制度的规定，任何单位和个人不得伪造、变造会计凭证、会计账簿和其他会计资料，不得提供虚假的财务会计报告。会计资料的真实性，是指会计资料反映的内容和结果应当同实际发生的经济业务的内容及其结果相一致。会计资料的完整性，是指构成会计资料的各项要素必须齐全，以使会计资料如实、全面地记录和反映经济业务发生情况。
会计资料的真实性和完整性是会计资料最基本的质量要求，是会计工作的生命。
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| One day, a farmer was walking along a road with his son Thomas. The father said, "Look! There's a horseshoe __1__ the ground. Pick it up and put it in your bag." Thomas said, "It wastes my time." His father said __2__ but he picked it up himself. When they got to a nearby town, they had a rest. There the farmer __3__ the horseshoe and with the money he bought some strawberries. The father and the son went on walking. The sun was well up in the __4__. They soon drank up their water, and there wasn't a house or even a tree for them to __5__. Thomas felt too __6__ to walk on. At this time, his father gave Thomas a strawberry __7__ he quickly ate it. After a while, his father gave him __8__ strawberry and once again, his son lost no time in putting it in his mouth. And so they __9__. The old farmer gave the strawberries and the son ate them. When Thomas had eaten up all the strawberries, his father said to him, "My dear son, if you picked up that horseshoe, you would have your own strawberries __10__. Always remember the lesson: If you don't worry about the little things, you'll find it difficult to do the great things." | ||||
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