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问题 判断题

复合会计分录实际上是由若干简单会计分录复合而成的。

答案

参考答案：对

解析：会计分录有简单分录和复合分录两种。简单分录是一借一贷的分录。复合分录是指一借多贷、多借一贷或多借多贷的分录。

单项选择题

The high cost of production is severely limiting which operas are available to the public. These costs necessitate reliance on large corporate sponsors, who in return demand that only the most famous operas be produced. Determining which operas will be produced should rest only with ticket purchasers at the box office, not with large corporate sponsors. If we reduce production budgets so that operas can be supported exclusively by box-office receipts and donations from individuals, then the public will be able to see less famous operas.
Which one of the following, if true, would weaken the argument

A．A few opera ticket purchasers go to the opera for the sake of going to the opera, not to see specific operatic productions.

B．The reduction of opera production budgets would not reduce the desire of large corporate sponsors to support operas.

C．Without the support of large corporate sponsors, opera companies could not afford to produce any but the most famous of operas.

D．Large corporate sponsors will stop supporting opera productions if they are denied control over which operas will be produced.

E．(E) The combination of individual donations and box-office receipts cannot match the amounts of money obtained through sponsorship by large corporations.
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多项选择题

延展工期是否成立的条件是（）

A.工程延误责任不在承包商

B.工程延误责任不在发包商

C.工程延误发生在关键线路上或对关键线路造成影响

D.因每年的梅雨季节延误
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