问题 多项选择题

计算机替代手工账的步骤是( )。

A.整理手工会计业务数据

B.建立会计账户体系并确定编码

C.规范各类账证表格式和会计核算方法与过程

D.会计软件初始化

答案

参考答案:A,B,C,D

解析: 替代手工账的过程是会计工作从手工核算向电算化核算的过渡阶段,是会计电算化工作中非常重要的阶段。在具体实施之前,单位要作出总体实施方案,包括整理手工会计业务数据,确定会计核算方法和数据处理过程,建立会计科目编码体系,设置各种会计凭证、账簿、报表的格式和项目,会计软件的初始化,以及在试运行阶段人工与计算机数据进行对比分析等工作。

填空题
单项选择题

Most people would be (1) by the high quality of medicine (2) to most Americans. There is a lot of specialization, a great deal of (3) to the individual, a (4) amount of advanced technical equipment, and (5) effort not to make mistakes because of the financial risk which doctors and hospitals must (6) in the courts if they (7) things badly.

But the Americans are in a mess. The problem is the way in (8) health care is organized and (9) . (10) to pubic belief it is not just a free competition system. The private system has been joined a large public system, because private care was simply not (11) the less fortunate and the elderly.

But even with this huge public part of the system, (12) this year will eat up 84.5 billion dollars—more than 10 percent of the U. S. Budget—large number of Americans are left (13) . These include about half the 11 million unemployed and those who fail to meet the strict limits (14) income fixed by a government trying to make savings where it can.

The basic problem, however, is that there is no central control (15) the health system. There is no (16) to what doctors and hospitals charge for their services, other than what the public is able to pay. The number of doctors has shot up and prices have climbed. When faced with toothache, a sick child, or a heart attack, all the unfortunate persons concerned can do is (17) up. Two thirds of the population (18) covered by medical insurance. Doctors charge as much as they want (19) that the insurance company will pay the bill.

The rising cost of medicine in the U. S. A. is among the most worrying problems facing the country. In 1981 the country’s health bill climbed 15.9 percent--about twice as fast as prices (20) general.

8()

A.which

B.that

C.what

D.when