问题 多项选择题

在账务处理系统进行科目设置时,设置的会计科目代码( )。

A.符合会计制度

B.必须唯一

C.符合级次级长要求

D.只有两位

答案

参考答案:A,B,C

解析:[考点] 会计电算化中会计科目的编码
编码时,一级会计科目编码按财政部规定(三位编码,新会计制度规定为四位编码)的编码方案执行,因此D项说只有两位是错误的。明细科目编码按照具体编码规则设置。一般情况下,会计科目编码采用科目全编码方案,即:本级科目全编码=上一级科目全编码+本级科目编码。必须确保会计科目的编码的唯一性,编码的设置必须符合会计制度,符合级次级长要求。因此ABC三项正确。

阅读理解

Ⅲ. 阅读理解(共两节,满分40分)

第一节:阅读理解(共15小题;每小题2分,满分30分)

阅读下列短文,从每题所给A、B、C和D项中,选出最佳选项,并在答题卡上将该项涂黑。

In order to know a foreign language thoroughly(完全地), four things are necessary. First, we must understand the language when we hear it spoken. Secondly, we must be able to speak it ourselves, correctly with confidence(自信) and without hesitation(犹豫). Thirdly, we must be able to write it. We must be able to make sentences that are correct in grammar.

There is no short way to succeed in language learning. A good memory(记忆) is a great help, but it is not enough only to memorize the rules from a grammar book. It is no much use learning by heart long lists(一览表) of words and their meanings, studying the dictionary and so on. We must learn by using the language. If we are pleased with a few rules we have memorized, we are not really learning the language. We must “Learn through use”. Practice is important. We must practise speaking and writing the language whenever(无论何时) we can.

1.The most important things to learn a foreign language are __________.

A.understanding and speaking              B.hearing, speaking, reading and writing

C.writing and understanding                D.memorizing and listening

2.Someone hears and writes English very well, but he speaks it very badly. This is because __________.

A.he doesn’t understand the language when he hears it spoken

B.he doesn’t have a good memory

C.he always remember lists of words and their meanings

D.he often hesitates to practise speaking it

3.One can never learn a foreign language well only by __________.

A.much practice                                B.studying the dictionary

C.learning through use                        D.using the language

4.Which of the following is the most important in learning a foreign language?

A.A good memory.     B.Speaking.           C.Practice.             D.Writing.

5.“Learn through use” means __________.

A.we use a language in order to learn it

B.we learn a foreign language in order to use it

C.we can learn a language well while we are using it

D.both B and C

单项选择题