问题
单项选择题
企业提的会计信息应当反映与企业财务状况、经营成果和现金流量等有关的所有重要交易或者事项，这体现的是会计信息质量要求中的（）要求
A．重要性
B．可比性
C．谨慎性
D．相关性
答案
参考答案：A
解析：
重要性，要求企业提供的会计信息应当反映与企业财务状况、经营成果和现金流量等有关的所有重要交易或者事项。
错因分析 考生没有正确掌握重要性的原则。
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企业提的会计信息应当反映与企业财务状况、经营成果和现金流量等有关的所有重要交易或者事项，这体现的是会计信息质量要求中的（）要求
A．重要性
B．可比性
C．谨慎性
D．相关性
参考答案：A
解析：
重要性，要求企业提供的会计信息应当反映与企业财务状况、经营成果和现金流量等有关的所有重要交易或者事项。
错因分析 考生没有正确掌握重要性的原则。
阅读下面短文，根据短文内容，完成表格中所缺的信息。 Eating habits (习惯) are different in different countries. The Chinese have a saying “Eat good things for breakfast, eat a big meal for lunch, but eat less at dinner.” Many Americans agree that one should start the day with a good breakfast, but their ideas about lunch and dinner are different. Most Americans only give themselves a short time for lunch. So they eat a small lunch. After work they will have more time to eat a big dinner. Also a quiet dinner at home with all the family talking about their day is a way to take a good rest after a long, hard day of work. Eating at restaurants is also different. In China, people like to talk and laugh while eating. Very often you can hear people talking and laughing loudly, and they are just having a good time. In America it is not like this. They want a quiet place where they can eat a good meal far away from the noises of the outside world. If someone is talking too loudly, the manager (经理) of the restaurant will look at him or her angrily. If some people are talking too loudly, the manager of the restaurant may come out and ask them to be quiet.
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