问题 单项选择题

会计资料的真实性是指()。

A.会计资料所反映的内容应当同单位实际发生的经济业务的内容及其结果相一致

B.会计资料所反映的结果应当同单位实际发生的经济业务的内容及其结果相一致

C.构成会计资料的各项要素必须齐全,必须如实、全面地记录和反映经济业务发生情况

D.会计资料所反映的内容和结果,应当同单位实际发生的经济业务的内容及其结果相一致

答案

参考答案:D

解析:会计资料的真实性应当是指会计资料所反映的内容和结果,应当同单位实际发生的经济业务的内容及其结果相一致,既包括内容,也包括结果。C项是会计资料完整性的要求。

配伍题
单项选择题

When a disease of epidemic proportions threatens the public, scientists immediately get to work, trying to locate the source of affliction and find ways to combat. Vaccination is one of the effective ways to protect the (1) population of a region or country which may be (2) grave risk. The process of vaccination allows the patient’s body to (3) immunity to the virus or disease so that, if it is encountered, one can fight it (4) naturally. To accomplish this, a small weak or dead (5) of the disease is actually injected into the patient in a controlled environment, (6) his body’s immune system can learn to fight the invader (7) . Information (8) how to penetrate the disease’s defenses is (9) to all elements of the patient’s immune system in a process that occurs naturally, in which genetic information is passed from cell to cell. This makes sure that (10) the patient later come into contact with the real problem, his body is well equipped and trained to (11) with it, having already done so before.

There are, however, dangers (12) in the process. (13) , even the weakened version of the disease contained in the vaccine proves (14) much for the body to handle, resulting in the immune system (15) , and, therefore, the patient’s death. Such is the case of the smallpox vaccine, (16) to eradicate the smallpox epidemic that nearly (17) the whole Native American population and killed massive numbers of settlers. (18) 1 in 10,000 people who receive the vaccine (19) the smallpox disease from the vaccine itself and dies from it. Consequently, the process, which is truly a (20) , may indeed hide some hidden curses.

18()

A.Fortunately

B.Approximately

C.Naturally

D.Specifically