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问题 多项选择题

我国企业会计准则的作用可体现为（）。

A．是证券市场准入的一项重要规则

B．是财务会计行为和财务报表列报的技术规范

C．弥补了会计法律规范和会计技术规范的空缺

D．能够作为协调经济利益的机制

E．约束了会计人员的工作理念、职业意识、业务行为

答案

参考答案：A, B, E

解析：

企业会计准则是约束和规范财务会计行为，指导财务报表的规范。我国《企业会计准则》的作用主要体现在三个方面：①会计准则是财务会计行为和财务报表列报的技术规范；②会计准则是证券市场准入的一项重要规则；③会计准则能够作为协调经济利益的机制。CD两项属于会计职业道德的约束。

单项选择题

先天性心脏病室间隔缺损常见并发症不包括（）

A.支气管肺炎

B.充血性心力衰竭

C.脑脓肿

D.肺水肿

E.亚急性细菌性心内膜炎
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填空题


Motivation is "the driving force within individuals that impels them to action." And goals are the sought-after results (1) motivated behavior.
Motivation can be either positive or negative (2) direction. We may feel a driving force toward some object or condition, (3) a driving force away from some object or condition. For example, a person may be impelled toward a restaurant to fulfill a need, hunger, and away (4) an airplane to fulfill a need of safety. Some psychologists refer to positive drives (5) needs, wants or desires, (6) negative drives as fears or aversions (7) , though negative and positive motivational forces seem to differ dramatically (8) terms of physical and sometimes emotional activity, they are basically similar in (9) they both serve to initiate and sustain human behavior. (10) this reason, researchers often refer (11) both kinds of drives or motives as needs, wants and desires.
Goals, (12) , can be either positive or negative. A positive goal is one toward (13) behavior is directed and it is often referred to as an approach object. A negative goal is (14) from which behavior is directed away and it is sometimes referred to as an avoidance object. Since both approach and avoidance goals can be considered objectives of motivated behavior, most researchers refer to (15) types simply as goals. Consider this example. A middle-aged woman may wish to remain (16) attractive as possible. Her positive goal is to appear desirable, and (17) she may use a perfume advertised to make her irresistible. A negative goal may be to prevent her skin (18) aging, and therefore she may buy and use face creams. (19) the former case, she uses perfume to help her achieve her positive goal -- attractiveness; in the (20) case, she uses face creams to help avoid a negative goal -- wrinkled skin.
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