（）构成了确认收入和费用的基础，也进一步构成了资产和负债的确

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问题单项选择题

（）构成了确认收入和费用的基础，也进一步构成了资产和负债的确认基础。

A.会计分录

B.会计确认

C.权责发生制

D.会计主体

答案

参考答案：C

解析：本题考查权责发生制。权责发生制构成了确认收入和费用的基础，也进一步构成了资产和负债的确认基础。

阅读理解

阅读短文,判断句子正(用 “T” )误(用 “F” )。

Hello, I’m Lucy. I am from the USA. But now I’m in China. My English teacher is Miss Huang.

Her name is Huang Xiangyan. She is from Hunan. She is very nice. She is Chinese. Her QQ number is

7865443. I have a sister. Her name is Lily. She is in China , too.We are in the same school. I’m in Class

Two, Grade Seven and Lily is in Class Six, Grade Seven.

( ) 1. Lily and Lucy are from Canada.

( ) 2. They are in China now.

( ) 3. Miss Huang is from China.

( ) 4. Lily and Lucy are students(学生).

( ) 5. Lily and Lucy are in the same class.

单项选择题

对婴儿行胸外心脏按压，按压频率为（）

A.60～80次／分

B.80～100次／分

C.100～120次／分

D.120～140次／分

E.140～160次／分