问题 单项选择题

简单会计分录是指( )的会计分录。

A.一借多贷
B.一借一贷
C.一贷多借
D.多借多贷

答案

参考答案:B

解析:[精析] 一借多贷、一贷多借和多借多贷的会计分录都是复合会计分录。

单项选择题
单项选择题

More surprising, perhaps, than the current difficulties of traditional marriage is the fact that marriage itself is alive and thriving. As Skolnick notes, Americans are a marrying people: Relative to Europeans, more of us marry and we marry at a younger age. Moreover, aster a decline in the early 1970s, the rate of marriage in the United States is now increasing. Even the divorce rate needs to be taken in this pro-marriage context: some 80 percent of divorced individuals remarry. Thus, marriage remains, by far, the preferred way of life for the vast majority of people in our society.

What has changed more than marriage is the nuclear family. Twenty-five years ago, the typical American family consisted of a husband, a wife, and two or three children. Now, there are many marriages in which couples have decided not to have any children. And there are many marriages where at least some of the children are from the wife’s previous marriage, or the husband’s, or both. Sometimes these children spend all of their time with one parent from the former marriage; sometimes they are shared between the two former spouses.

Thus, one can find the very type of family arrangement. There are marriages without children; marriages with children from only the present marriage; marriages with "full-time" children from the present marriage and "part-time" children from former marriages. There are step-fathers, step-mothers, half-brothers, and half-sisters. It is not all that unusual for a child to have four parents and eight grandparents! These are enormous changes from the traditional nuclear family. But even so, even in the midst of all this, there remains one constant: Most Americans spend most of their adult lives married.

Which of the following can be presented as the picture of today’s American families()

A. A typical American family consists of only a husband and a wife

B. Many types of family arrangements have become socially acceptable

C. Americans prefer to have more kids than before

D. There are no nuclear families any more