问题 多项选择题

以下关于企业外部利益相关者对会计信息的需求,说法正确的有()。

A.投资人关注的是投资的保值增值情况及企业管理层受托责任的履行情况

B.债权人主要关注企业偿还债务资金的能力

C.雇员关注的是与预期工作绩效有密切关系的会计信息

D.企业管理者关注的是与企业经营管理密切相关的会计信息

E.税务机关关注的是企业是否切实执行了相关的会计法规和政策制度

答案

参考答案:A, B, C, D, E

单项选择题

Questions 63 to 67 are based on the following passage: ( 10分 )  Architecture is the art or science of designing and constructing buildings with durable materials following certain canons.  Historically, architecture has followed a succession of recognizable styles that may, for example, be identified as Gothic, Baroque, or Neo-Classical; or it has a specific style associated with a particular culture, such as Greek, Roman, or Egyptian.  Architectural style, even if it is a country house, factory, hotel, airport, or religious building, reflects the values as well as the needs of the society that produces it. However, it is governed not only by taste and aesthetic interest but also by many practical considerations.  The availability of suitable materials is closely linked to the development of skills and influenced the shapes of buildings. Carpentry developed in areas of the world that were thickly forested. Although it has become scarcer, timber remains an important building material.  In other areas, stone and marble were chosen for important monuments because they are fireproof and durable. Stone is also a sculptural material; stone architecture was often integral with stone sculpture. The use of stone has declined today because a number of other materials, such as glass, steel, and concrete are more economical to use and assemble.  In regions where both timber and stone were scarce, earth itself was used as a building material. Mud or clay was compact into walls or made into bricks that were dried in the sun. Later, bricks were baked in kilns, which gave them greater durability.  Building with stones or bricks is called masonry. The elements cohere through sheer gravity orthe use of mortar. The Romans found a natural cement that, combined with insert substances, produced concrete. In the early 19th century a truly waterproof cement, the key ingredient of modem cement, was developed. So, it is said that Romans are great contributor to the development of architecture.

According to the article, which of the following statements is NOT true

A.The discovery of new building materials will influence the development of building skills.

B.Stone is both a building material and a sculptural material.

C.In the modern world, more and more other materials have replaced stone and timber asbuilding materials.

D.If an area is short of stone or timber, people usually use bricks as building materials.

选择题