问题 判断题

为分清移交人和接替人的责任界限,会计人员离职或调动交接手续完毕后接替人员应另立新账,不得继续使用移交人移交的会计账簿( )

答案

参考答案:

解析:本题考核会计人员交接的规定。根据规定,接替人员应当继续使用移交的会计账簿,不得自行另立新账,以保持会计记录的连续性。

阅读理解

阅读理解。

阅读下面的短文,并根据文章后的要求答题。(请注意问题后的词数要求)

     [1] Queuing, warm beer and afternoon tea-what do they have in common? They are all part of British life.

Or so I thought. However, the ability to queue for long periods of time, once believed to be a typical traditional

characteristic of the British, is no longer tolerated by people in the UK, according to a survey done by the

Payments Council. It would seem they are no longer prepared to wait in line.

     [2] Once upon a time, queuing was seen as normal. During the second World War, everyone had to queue

up to receive their daily ration (配给) of foods. In fact, if you didn't stand up and wait in line with all the others,

it was uncivilized (不文明).The famous English double-decker buses, with only one entrance, might also help

explain why queuing was seen as a part of life. Almost always, there is a queue to get on.

     [3] But perhaps the British are tired of being pushed by the Spanish, the Italians or the French as they

queue up to get a table at a restaurant. The people of these other European countries have more than one

entrance to their buses, which could explain their more relaxed attitude to the queue.

     [4] Two minutes is now the longest time most British are prepared to stand and wait. But could it be that

the Internet, which allows us to carry out tasks quickly, is the main reason why British people are no longer

prepared to queue? As the Internet has become more popular among shoppers, impatience with queuing has

increased.

     [5] "Used to buying without delay, customers are even abandoning purchases rather than wait their turn,"

says Stuart Neal of Barclaycard. "Shoppers are also less likely to queue for longer if the item they are buying

is of low value." Perhaps I will have to replace "queuing" with"impatience" in my list of things I associate with

the British.

1. What is the main idea of the text? (no more than 8 words)

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2. Which of the fol1owing can be replaced by the following one? In the past queuing was thought

to be a traditional feature of the British, but now they can't stand it any more.

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3. Fill in the blank in Paragraph 2 with proper phrases.(no more than 4 words)

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4. Why do British people tend not to queue any longer? (no more than l5 words)

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5. Translate the underlined sentence in Paragraph 5 into Chinese.

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单项选择题