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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。

完形填空
请认真阅读下列短文，并根据所读内容在文章后表格中的空格里填入最恰当的单词。注意：每空格1个单词。
Chang'e 3 is a lunar(月球的) exploration mission operated by the China National Space Administration (CNSA), incorporating a robotic lander and China's first lunar rover.
The spacecraft was named after Chang'e, the goddess of the Moon, and is a follow-up to the Chang'e 1 and Chang'e 2 lunar orbiters. The rover was named Yutu following an online poll, after the mythological rabbit that lives on the Moon as a pet of the Moon goddess.
Chang'e 3 achieved lunar orbit on 6 December 2013 and landed on 14 December 2013, becoming the first probe to soft-land on the Moon since Luna 24 in 1976.
In January 2004, the People's Republic of China's lunar orbiter project was formally established. The first Chinese lunar orbiter, Chang'e 1, was launched from Xichang Satellite Launch Center on 24 October 2007 and entered lunar orbit on 5 November. The spacecraft operated until 1 March 2009, when it was intentionally impacted into the surface of the Moon. Data gathered by Chang'e 1 were used to create an accurate 3-D map of the entire lunar surface, assisting site selection for the Chang'e 3 lander.
Chang'e 1's successor, Chang'e 2, was approved on October 2008 and was launched on 1 October 2010 to conduct research from a 100-km-high lunar orbit, in preparation for Chang'e 3's 2013 soft landing. Chang'e 2, though similar in design to Chang'e 1, was equipped with improved instruments and provided higher-resolution imagery of the lunar surface to assist in the planning of the Chang'e 3 mission. 
In March 2012, China began manufacturing the body and payload of the Chang'e 3 lander, which will attempt to perform lunar surface and space studies independently of the mission's mobile rover.
Like its orbiting predecessors, the Chang'e 3 mission is planned as a precursor（先驱）to further robotic lunar exploration missions, including Chang'e 5, a sample return mission planned for 2017. Following these automated missions, a manned landing may be conducted around 2025.
Chang'e 3 will attempt to perform the first direct measurement of the structure and depth of the lunar soil down to a depth of 30 m (98 ft), and investigate the lunar crust(壳) structure down to several hundred meters deep.
The development of the six-wheeled rover began in 2002 and was completed in May 2010. It has a total mass of approximately 120 kg, with a payload capacity of approximately 20 kg. It can perform simple analysis of soil samples and may transmit video in real time. It can navigate inclines(斜坡) and has automatic sensors to prevent it from colliding(碰撞) with other objects.
The rover was successfully deployed from the lander, and it made contact with the lunar surface on 14 December. After taking pictures of each other the lander and rover will start their respective science missions. The rover is designed to explore an area of 3 square kilometres during its 3-month mission, with a maximum travelling distance of 10 km.
 
Title: Chang’e 3
__小题1:__
It is a lunar exploration mission operated by CNSA, incorporating a robotic lander and China's first lunar rover.
Name Source
It was named after the goddess of the Moon, __小题2:__ up the names of Chang'e 1 and Chang'e 2.
 
The
History
of
China’s Lunar Exploration Program
The program
In January 2004，it was formally established.
Chang'e 1
On 24 October 2007, it was launched and entered lunar orbit on 5 November.
On 1 March 2009, it was impacted into the surface of the Moon on purpose.
To help select a proper __小题3:__for Chang’e 3 lander, data about the entire lunar surface were gathered.
 
Chang’e 2
On October 2008, it was approved and launched __小题4:__ years later.
Its mission was to conduct research for Chang’e 3 soft landing.
Although __小题5:__designed, it was better equipped than Chang’e 1.
 
Chang’e 3
Started in March 2012, it achieved lunar orbit on 6 December 2013 and landed 8 days later, becoming the __小题6:__ probe to soft-land on the Moon since Luna 24 in 1976.
The objectives are to measure the structure and depth of lunar soil and investigate the lunar crust to a great __小题7:__.
Chang’e 5
A sample return mission planned for 2017.
Around 2025
A manned landing may be conducted.
 
Information about
the rover
It was began in 2002 and completed in 2010, __小题8:__ about 120 kg with a payload capacity of 20 kg or so.
It has many __小题9:__, from analyzing soil samples to protecting itself.
After the first __小题10:__ with the moon on 14 December, it will stay on the moon for 3 months, exploring an area of 3 square km and travelling a maximum distance of 10 km.
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单项选择题

漫画创作中需要注意的内容不包括（）。

A、忌“简单”

B、忌“啰嗦”

C、忌“直白”

D、忌“老实”
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