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_爱下问搜题

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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 A1/A2型题

白喉杆菌的形态特征为（）

A.革兰染色阴性，无芽胞，无荚膜，菌体细长、一端或两端稍膨大，有异染颗粒

B.革兰染色阴性，无芽胞，有荚膜，菌体细长、一端或两端稍膨大，无异染颗粒

C.革兰染色阳性，无芽胞，无荚膜，菌体细长、一端或两端稍膨大，有异染颗粒

D.革兰染色阳性，有芽胞，无荚膜，菌体细长、一端或两端稍膨大，无异染颗粒

E.革兰染色阳性，有芽胞，无荚膜，菌体细长、一端或两端稍膨大，有异染颗粒

完形填空

I was working on my usual Sunday afternoon shift at the bakery. The flow of   36  rushed to finish weekend shopping in order to return home   37  to prepare supper or watch the football game. I   38  on my job of stamping hundreds of bags for the coming holiday weekend   39  I heard a weak voice, “Excuse me, miss.” I   40   up to see an elderly man standing before me. He 41   asked if he could have a tart (果陷饼). I went to fetch the tart and placed it in a box.
“Three dollars, please.” I told him. The man looked   42  and began shaking his head. This is one of the most awkward   43  , because you want to give the dessert away, but cannot. He apologized, saying he would not   44    more than expected on a tart.
  45___ I felt upset, I waited on (照顾) the customer behind him, a woman who asked for various breads and desserts   46  a dinner party she was hosting. After finishing her_ 47 , she asked if I would   48 adding a tart to her bill and placing it in a 49  box. My curiosity grew as I handed it to her. She paid, _ 50  me and walked away.
I   51  to stamping bags, but I couldn’t concentrate. I could not stop thinking about the little old man who could not, or _ 52   not, spend three dollars on a dessert. Just then, I saw the woman giving the man   53 _ much-desired tart. His face   54  , brilliant and appreciative.        ___55   her kindness, he reached into his pocket and gave her the only thing he had: a piece of candy.

B．disappointed

小题20:A．In honor of BIn addition to C．In place of D. In return for