问题 多项选择题

单位在设计企业账务处理程序时,应符合下列要求( )。

A.要适合本单位特点,满足会计核算的要求

B.要有利于及时、准确反映本单位经济活动情况

C.要有利于简化会计核算手续

D.有利于满足会计信息使用者的需要

答案

参考答案:A,B,C,D

解析:[考点] 账务处理程序设计的基本要求 不同单位的业务性质,规模大小,管理要求各不相同,对账务处理程序的要求不完全一样,但科学、合理的账务处理程序均应符合下列基本要求: (1)要求结合本单位实际,适合本单位特点,满足本单位组织会计核算的要求。 (2)要有利于及时、准确地反映本单位经济活动情况,提供高质量的会计核算信息,满足会计信息使用者的需要。 (3)要有利于简化会计核算手续,提高会计工作效率。 ABCD选项全部正确。

单项选择题
阅读理解

Drinking Water: Bottled or From the Tap(水龙头)?

In America, people will include a case or two of bottled water when buying the week's groceries(日用杂货).When they are going to a soccer game or activity, it's common for them to grab a cold bottle of water out of the fridge with them.In fact, Americans buy more bottled water than any other nation in the world, about 29 billion bottles a year.

But all these plastic bottles use a lot of fossil fuels and pollute the environment.In order to make all the 29 billion bottles, producers use 17 million barrels of crude oil, which is enough to keep a million cars going for 12 months.

So why don't people drink water straight from the tap? Some people have a strong belief that bottled water is better than water out of the tap, but that's not necessarily true.In the US, the local governments make sure water from the tap is safe.There is also growing concern that chemicals in the bottles themselves may go into the water.

People love the convenience of bottled water.But maybe if they realized the problems it causes, they would try drinking from a glass at home or carrying water in a reusable steel container instead of plastic.

Some argue that plastic bottle recycling can help.Recycled bottles can be turned into items like carpeting or clothing.Unfortunately, only one in six bottles is recycled.The rest make it to landfills(垃圾填坦场) or end as trash in other places.Plastic bottles take hundreds of years for them to disintegrate.

Water is important for you, so keep drinking it.But think about how often you use water bottles, and see if you can make a change.

And yes, you can make a difference.Remember this: Recycling one plastic bottle can save enough energy to power a 60-watt light bulb for six hours.

小题1:How many cars can be kept going for a year by the crude oil used to make 29 billion bottles?

A.100.

B.I,000.

C.100,000.

D.I,000,000.小题2:Why do Americans prefer bottled water?

A.Bottled water is better than water from the tap.

B.Bottled water is cheaper than water from the tap.

C.Bottled water contains beneficial chemicals in it.

D.Bottled water is more convenient than water from the tap.小题3:What does the underlined word "disintegrate" in the fifth paragraph probably mean^

A.Be well recycled.

B.Become less poisonous.

C.Break into small pieces.

D.Go down below a surface.小题4:The author's intention of writing this passage is to recommend Americans

A.drink more water from the tap

B.send plastic bottles to landfills.

C.use water bottles to power light bulbs

D.buy bottles filled with water from the tap