问题
判断题
删除会计科目时，应先删除上一级科目，然后再删除本级科目。( )
答案
参考答案：错
解析：修改或删除会计科目应遵循“自下而上”的原则，即先删除或修改下一级科目，然后再删除或修改本级科目。
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删除会计科目时，应先删除上一级科目，然后再删除本级科目。( )
参考答案：错
解析：修改或删除会计科目应遵循“自下而上”的原则，即先删除或修改下一级科目，然后再删除或修改本级科目。
Friend is better than fortune. Friend is worse than poison in some  cases. The two sentences above are opposite and seem to be unreasonable but they can be explained as follows: the first refers to all good friends who drive us towards good while the second all bad ones who lead us to wrong ways.My ideal friend is of course a good friend whose goodness is shown below---he has no bad likings, such as smoking and drinking. He lives in frugality (节俭). He studies hard so as not to waste his golden time. At home he honors his parents and loves his brothers; at school he respects his teachers and shares feelings with his classmates. He treats those truly who are true to him. In a word, he has all the good characters better than mine. I can follow him as a model. With his help I am free from all difficulties. Indeed, if I have such a person as my friend, I shall never fear difficulty and I shall never know the existence of the word "failure". 小题1:This passage tells us ( )
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