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问题 单项选择题

记账凭证账务处理程序不适用于以下哪类单位( )

A．小型企业

B．大型国有企业

C．机关

D．事业单位

答案

参考答案：B

解析：[考点] 记账凭证账务处理程序的适用范围 记账凭证账务处理程序一般适用于规模小、业务量少的单位。B选项不属于规模小、业务量少的单位，因此符合题意。机关和事业单位的账务简单，也适用记账凭证账务处理程序。

多项选择题

推进形成主体功能区的开发原则是（）。

A.优化结构的原则

B.保护生态的原则

C.集约开发的原则

D.协调开发的原则

E.陆海统筹的原则
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填空题



I am honored to be here today, (1) Harvard at this celebration of the College Board’s half century of working to promote (2) and equal opportunity in higher education.
Before I say anything else, I want to thank everyone in the room for the work you do every day to make college (3) , available, and (4) for millions of young people across the country.
I want to focus my remarks on a matter of (5) to American familiesand to the future of the nation -- restoring education to its proper role as a (6) to equal opportunity and (7) in our society.
This has been an (8) in higher education, with great and creative efforts made by many institutions. Earlier this year, we announced a new (9) at Harvard aimed at the students from families of low and (10) income. Under our new program, families with incomes of (11) will no longer be expected to contribute to the cost of attending Harvard for their children. Families with incomes of less than $ 60,000 will also see their (12) reduced.
We are proud of this effort at Harvard, but we are aware that the programs of individual institutions with means can never be a substitute for our shared (13) to provide adequate funding for Pell grants and other financial aid, and for the state and community college systems that make higher education (14) and affordable for the (15) .
There is something empty about (16) initiatives that may be right for one institution without attention to their broader impact. (17) , we (18) if we urge changes in national policy without doing what we can on our own campuses.
In this spirit, I want to (19) today a problem that is emerging with (20) in this nation.
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