问题 单项选择题

在会计信息质量特征中,要求合理核算可能发生的费用和损失的是( )。

A.相关性
B.可靠性
C.谨慎性
D.重要性

答案

参考答案:C

解析: 谨慎性要求企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎,不高估资产或收益,也不低估负债或费用,但如果有合理的基础可以估计的,应合理核算可能发生的费用和损失。

写作题

书面表达。

     Jess really felt very happy. When he arrived at his seat in the classroom that morning, he found an

invitation on his desk. It was from several of his classmates asking him to join them on a camping trip.

This was the first time he was asked to join in an out-of school activity. Why were they asking him now?

Nobody seemed to like him. In fact, he had been so lonely that he drowned his feeling with food. As a result,

he hat put on a lot of weight, and this gave the kids something more to make fun of him.   

      Cindy, who was standing near Jess when he read the invitation, went out quickly to tell the others that

the trick had worked. Everyone was pleased that Jess thought that was true. But there was no camping trip.

Tile whole thing was made up.   

      At first, Cindy thought it was fun. But later, when Jess told her that he was going to buy a sleeping bag

with his savings, Cindy bad second thoughts. She knew that Jess's family had little money, and she hated to

see him spend his savings on something he would never use. Cindy also hated to tell Jess the truth. Her close

friends would be angry with her.   

      

     What could Cindy do? Please write a letter to help her.

     请你帮Cindy 想一个办法解决问题, 并写信告诉Cindy 你认为最佳的解决方案。

     信中请写清Cindy 面临的问题是什么;阐明你的态度和解决方法;并请注意信的格式。

     字数不得少于100字。

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单项选择题