问题 单项选择题

下列关于原始凭证审核的说法中,错误的是( )。

A.原始凭证合法性审核不但要审核原始凭证的内容是否合法,还要审核原始凭证的形式是否合法
B.原始凭证真实性审核就是审查原始凭证所反映的经济业务的本来面貌,有无掩盖、伪造、歪曲和颠倒
C.以个人取得的原始凭证,必须有填制人员的签名和盖章
D.职工因公出差的借款收据,出纳应单独保管,收回借款时退还原借款收据

答案

参考答案:D

解析: 职工因公出差的借款收据,必须附在记账凭证上。收回借款时,应另开收据或退还借据副本,不得退还原借款收据。故D选项说法错误。ABC选项所述均符合原始凭证的审核要求。

完形填空

“Everything happens for the best,” my grandmother said whenever things weren’t going my way. “Don’t worry, one day your luck (1) _____________(change). ”

Grandmother was right, as I discovered after graduating from college. I had decided to be sports announcer (广播员) in a radio station, so I (2) _____________ ( go) to Shanghai and knocked on the door of every station. But I got refused every time.

In one station, a kind lady said my problem was short of experience. “ Get some work with a small station and (3)_______________(work) your way up ,” she said.

I couldn’t get a job there, either. Then my dad told me a businessman had opened a company and needed someone (4 )_____________ ( manage) the sports center. But again, I didn’t get the job.

I felt really down. “Your luck will change,” Granny reminded me. I tried another radio station in Beijing. But the owner, a nice man, told me he already had someone.

As I left his office, I asked, “ How can someone be a sports announcer if he ( 5 )_____________(not, get) a job in a radio station?”

I ()______________( wait) for the elevator when I heard the man call, “What was that you said about sports? Do you know anything about football?” I (7)______________(put) in front of a microphone and asked to imagine I was commenting (评论) on a football game. “Now you (8)____________ (watch) the football game between Lu Neng and Shen Hua. . . ”

On my way home, Granny’s words came back to me, “One day your luck will change, boy. And when it (9 ) ____________( happen) , it’ll feel twice as good because of all the disappointment (失望) you (10) ____________ ( have) . ” At that moment I knew just what she meant.

单项选择题