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问题 多项选择题

下列方法中，属于复式记账法的有（）。

A.借贷记账法

B.左右记账法

C.土下记账法

D.增减记账法

E.收付记账法

答案

参考答案：A, D, E

解析：本题考查复式记账法。复式记账法主要有借贷记账法、增减记账法、收付记账法。其中借贷记账法是一种普遍接受并广泛使用的记账方法。

单项选择题

The following questions present a sentence, part of which or all of which is underlined. Beneath the sentence, you will find five ways of phrasing the underlined part. The first of these repeats the original; the other four are different. If you think the original is best, choose the first answer; otherwise choose one of the others.

These questions test correctness and effectiveness of expression. In choosing your answer, follow the requirements of standard written English; that is, pay attention to grammar, choice of words, and sentence construction. Choose the answer that produces the most effective sentence; this answer should be clear and exact, without awkwardness, ambiguity, redundancy, or grammatical error.

Although he played several musical instruments while being a child, Maestro Macintosh did not begin playing the piano until he was 23 years old.（）

A. while being a child

B. as a child

C. as in childhood

D. at the time of his childhood

E. at the time when he was a child
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多项选择题

内外贸融易通项下，申请办理对背对背信用证业务的子证申请人应满足的条件包括（）。

A.列入一级分行可以低信用风险方式办理背对背信用证的客户名单

B.客户是母证基础合同卖方和子证基础合同买方

C.客户是母证受益人和子证申请人

D.客户资信良好，与母证申请人和子证受益人合作关系良好
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