问题 单项选择题

我国会计制度规定,企业的会计核算以人民币作为记账本位币,这一规定的基本前提是( )。

A.会计主体假设
B.历史成本原则
C.货币计量假设
D.会计分期假设

答案

参考答案:C

解析: 货币计量是指企业在进行会计确认、计量和报告时采用货币为主要计量单位进行记录,反映企业的财务状况、经营成果和现金流量,并假定币值保持不变。

完形填空

Most people want to be happy but few know how to find happiness. Money and success alone don’thappiness.  A famous person once said, “Happiness depends on      .” In other words, we make our own happiness. Here are a few ways to help you be happier.

The first secret of happiness is to enjoy the     things in life. Too often, we spend so much time thinking about the    , for example, getting into college or getting a good job, that we can’t enjoy the present. We should enjoy life’s simple pleasures,     spending time with close friends, listening to your favorite music, or reading a good book. People     have close friends often enjoy happier and healthier lives.

Another    of happiness is to be active,and have      . We can collect toy cars,go fishing or play a sport.. In this way, we enjoy ourselves. We can    our problems and only think about the activities.

Finally, many people find happiness in helping others. According to studies, people feel good when they offer to help others.    you want to feel happier, do something nice for someone. We can help a friend with his or her studies, go shopping to get food for an elderly relative, or simply help our parents to do the dishes.

小题1:A. set     B. bring      C. show

小题2:A. ourselves   B. themselves   C. himself

小题3:A. strange  B. surprising  C. simple

小题4:A. future     B. health      C. money

小题5:A. in fact    B. such as  C. instead of

小题6:A. which  B. whom     C. who

小题7:A. secret     B. plan     C. task

小题8:A. wishes     B. hobbies  C. honor

小题9:A. talk       B. know     C.forget

小题10:A. After   B. Though  C. if

单项选择题