会计计量是会计实务的重要内容，是会计系统的核心职能，在我国资

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问题单项选择题

会计计量是会计实务的重要内容，是会计系统的核心职能，在我国资产计量的基础，最重要的是( )。

A．现行成本

B．历史成本

C．可变现净值

D．可收回金额

答案

参考答案：B

选择题

I was on the highway when this car went past followed by a police car. They ______ at least 150

km an hour. [ ]

A. should have been doing

B. must have been doing

C. could have done

D. would have done

填空题

刑事责任具有刑事责任具有（）等五个基本特征。