关于原始凭证的审核，下列表述正确的有（）。
A.外来原始凭证必须有填制单位公章和填制人员的签章
B.自制原始凭证必须有经办部门和经办人员的签名或者盖章
C.审核原始凭证所记录的经济业务是否符合企业生产经营活动的需要，是否符合有关计划和预算等
D.对于不真实、不合法的原始凭证，会计机构和会计人员有权不予接受，并向单位负责人报告
参考答案：A, B, C, D
| 完形填空。 | |||
| "How did you do it, Dad? How have you ___l___not to take a drink for almost 20 years?" It took me almost 20 years to have the 2 to even ask my father this very 3 question. When Dad first 4 drinking,the whole family was on pins and needles 5 he got into a situation that,in the past,would have started him drinking again. For a few years we were 6 to bring it up for fear that the drinking would begin again. "I had this little 7 that I would recite to myself 8 four to five times a day" was Dad's 9 to my 18-year-old unasked question. "The 10 were an instant relief and constant reminder to me that things were never so 11 that I could not handle them, " Dad said. And then he 12 the poem with me. The poem's simple, yet profound(深奥的) words 13 became part of my daily routine as well. About a month after this talk with my father, 14 a gift in the mail from a friend of mine. It was a book of affirnations(断言) with one affirmation listed for each 15 of the year. I 16 opened the book to the page of my birthday to see what words of wisdom this book had in store for me. 17 of disbelief and appreciation rolled down my face. There , on my birthday , was the 18 poem that had helped my 19 for all these years! It is called The Serenity Prayer. God, give me the Serenity (平静) to accept the things I cannot change,the Courage to 20 the things l can,and the Wisdom to know the difference. | |||
| ( )1.A. failed ( )2.A. courage ( )3.A. interesting ( )4.A. started ( )5.A. every time ( )6.A. anxious ( )7.A. book ( )8.A. at least ( )9.A. comment ( )10.A. words ( )11.A. strange ( )12.A. shared ( )13.A. surprisingly ( )14.A. brought ( )15.A. hour ( )16.A. easily ( )17.A. Tears ( )18.A. correct ( )19.A. mother ( )20.A. believe | B. succeeded B. ability B. personal B. enjoyed B. all time B. glad B. passage B. at most B. praise B. phrases B. different B. talked B. immediately B. bought B. week B. hurriedly B. Smiles B. impossible B. father B. benefit | C. managed C. wisdom C. hard C. minded C. next time C. afraid C. poem C. at first C. contribution C. letters C. simple C. read C. increasingly C. received C. month C. sadly C. Sweat C. original C. friend C. change | D. tried D. confidence D. unanswered D. stopped D. last time D. eager D. list D. at last D. reply D. sentences D. tough D. impressed D. regularly D. accepted D. day D. peacefully D. Satisfaction D. exact D. classmate D. do |