问题 单项选择题

会计法律制度中层次最高的法律规范是()。

A.《中华人民共和国会计法》

B.《企业会计制度》

C.《会计从业资格管理办法》

D.《企业会计准则——基本准则

答案

参考答案:A

解析:本题考核会计法律制度的效力级次。《会计法》是调整我国经济生活中会计关系的总规范.是会计法律制度中层次最高的法律规范,是指导和规范会计工作的最高准则,也是制定其他会计法规的依据。

阅读理解

Tom walked into a shop . It had a sign outside : "Second-hand (旧的) clothes bought and sold . "He was carrying an old pair of trousers and asked the owner of the shop, "How much will you give me for these?" The man looked at them and then said: "Two dollars."

  "What !" said Tom. "I had guessed they were worth at least five dollars."

  "No," said the man, "they aren't worth a cent more than two dollars."

  "Well," said Tom, taking two dollars out of his pocket. "Here's your money. These trousers were hanging outside your shop. The list price (标价)of them was six dollars and a half. But I thought that was too much money, so I wanted to find out how much they were really worth."

  Then he walked out of the shop with the pair of trousers and disappeared before the shop owner could think of anything to say .

小题1:At first the owner of the shop thought that Tom __________.

A.wanted to steal the trousers   

B.wanted to sell the trousers

C.wanted to fool him      

D.wanted to buy the trousers小题2:The owner of the shop_______  for the old trousers.

A.would give Tom two dollars 

B.would pay three dollars

C.would pay five dollars      

D.would give Tom six dollars and a half小题3:The shop owner insisted(坚持) that the trousers were worth only two dollars because ____.

A.he wanted to sell them cheaply  

B.he wanted to buy them cheaply

C.he didn't like the trousers  

D.they were old and dirty小题4:In fact, the trousers _________.

A.were hanging inside the shop   

B.were stolen by Tom from the shop

C.had been the shop owner's    

D.had been Tom's小题5:From the story we know that _________ cheaper than the list price.

A.the owner sold the trousers two dollars

B.Tom sold the trousers one dollar and a half

C.the owner bought the trousers three dollars

D.Tom bought the trousers four dollars and a half

解答题