各单位必须根据实际发生的经济业务事项进行会计核算，填制会计凭_爱下问搜题

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问题单项选择题

各单位必须根据实际发生的经济业务事项进行会计核算，填制会计凭证，登记会计账簿，编制财务会计报告，体现的是会计核算信息质量的( )要求。

A．可靠性
B．重要性
C．谨慎性
D．实质重于形式

答案

参考答案：A

解析：[考点] 会计信息质量要求
可靠性是指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、内容完整。故A选项正确。

完形填空

I stood there listening to my father shout at top of his voice. The    1    on his face said that one of us had done something wrong.
“   2   one of you did this? ”
We all stared down at the step. There was child’s handwriting in chalk there. I was very 3  . I hoped no one could see it. Would he guess it was me? I was so scared. When he asked me, I   4   , “Not me, Dad. ”
The others denied (否认) it as well. Of course, we all knew that one of us   5  have done it. But as the   6  and the smallest of the three, I just couldn’t find the courage to tell the 7   .
To find out who had written on the 8  , father gave us each a piece of paper and a pencil. “I want each of you to   9  exactly what you see on the step. ”
I tried my best to write the words 10 . I didn’t want Dad to be able to tell it was me.
He gathered up our pieces of paper and looked at them. “ Since 11 of you will
admit(承认) to have done it, then I will punish you all. ” I stood there and said 12 . The last thing I wanted was for Dad to punish me!
“ I 13 it. ” My sister stepped forward and said she had done something she hadn’t. She was punished for a month.
We didn’t talk   14 that day for many years. Not until we were all older and I knew it was safe to finally tell my dad it was really me. I always felt sorry 15  it. That was the last time I let anyone take the blame for me.

B．differently

问答题

[背景材料]
某工程，施工总承包单位(以下简称“乙方”)按《建设工程施工合同(示范文本)》与建设单位(以下简称“甲方”)签订了施工总承包合同，合同中约定开工日期2008年3月1日，乙方每月25日向甲方提交已完工程量报告，工程进度款支付时间为次月8日。甲方依据合同推荐某电梯安装单位(以下简称“丙方”)作为本项目电梯安装施工单位，丙方与乙方签订了分包合同。甲方委托监理公司对工程实施施工监理。
乙方项目经理开工前对本项目今后的工作做了如下安排：
(1)由项目经理负责组织编制“项目施工管理实施规划”；
(2)由项目总工程师负责建立项目质量管理体系，由项目生产经理负责建立安全管理体系并组织实施；
(3)由项目行政管理人员负责对所有安全施工的技术要求进行交底：
(4)由项目商务经理负责与劳务作业层、各协作单位、发包人、分包人的组织协调工作，解决项目中出现的各种问题；
(5)由项目经理负责组织有关单位进行单位工程竣工验收。2008年5月15日，项目经理和项目商务经理一起向甲方催要4月份工程进度款。甲方说：“监理单位正在对4月份的工程量进行核对，工程进度款还要等一等。”项目经理立即停止施工，以催要工程进度款。
电梯安装施工过程中，因甲方采购的一部电梯导轨型号到货错误，需要退换。丙方向项目监理机构提出了申请，要求补偿因退换导轨造成的费用损失。监理说：“此事应先找乙方。”丙方找到乙方，乙方项目经理回答：“你们是甲方推荐的，费用直接找甲方要，此事与我们没有关系。”
[问题]

乙方项目经理对于丙方提出索赔的回答是否恰当说明理由。