问题 单项选择题

以下各项,不属于造成账实不符原因的是( )。

A.财产物资的自然损耗
B.管理不善造成的财产损坏
C.会计核算方法的选择
D.未达账项

答案

参考答案:C

解析:[考点] 账实不符
账实不符的原因如下:财产物资保管过程中发生的自然损耗;财产收发过程中由于计量或检验不准,造成多收或少收的差错;由于管理不善、制度不严造成的财产损坏、丢失、被盗;在账簿记录中发生的重记、漏记、错记;由于有关凭证未到,形成未达账项,造成结算双方账务不符,以及发生意外灾害等。因此选C。

单项选择题
阅读理解

Along the rivet banks of the Amazon and the Orinoco there lives a bird that swims before it can fly, flies like a fat chicken,eats green 1eaves has the stomach of a cow and has claws(爪)on its wings when young. They build their homes about 4.6m above the river,an important feature(特征)for the safety of the young.It is called the hoatzin.

In appearance,the birds of both sexes look very much alike with brown on the back and cream and red on the underside.The head is small,with a large set of feathers on the top,bright

eyes, and blue skin.Its nearest relatives are the common birds cuckoos.Its most striking feature,though,is only found in the young.

Baby hoatzins have a claw on the 1eading edge of each wing and another at the end of each wing tip.Using these four claws, together with the beak(喙),they can climb about in the bushes,

looking very much like primitive birds must have done.When the young hoatzins have 1earned to fly,they lose their claws.

During the drier months between December and  March hoatzins fly about the forest in groups of 20 to 30 birds,but in April,when the rainy season begins,they collect together in smaller living units of two to seven birds for producing purposes.

小题1:What is the text mainly about?

A.Hoatzins in dry and rainy seasons.

B.The relatives and enemies of hoatzins.

C.Primitive birds and hoatzins of the Amazon.

D.The appearance and living habits of hoatzins.小题2:Young hoatzins are different from their parents in that——

A.they look like young cuckoos

B.they have claws on the wings

C.they eat a lot like a cow

D.they live on rivet banks小题3:What can we infer about primitive birds from the text?

A.They had claws to help them climb.

B.They could fly long distances.

C.They had four wings like hoatzins.

D.They had a head with long feathers on the top小题4:Why do hoatzins collect together in smaller groups when the rainy season comes?

A.To find more food.

B.To protect themselves better

C.To keep themselves warm.

D.To produce their young.