作为会计基础的权责发生制，其产生的依据是（）。
A.重要性
B.会计分期
C.会计目标
D.货币计量
参考答案：B
解析：根据权责发生制解释，即凡是当期已经实现的收入和已经发生或应当负担的费用，无论款项是否收付，都应当作为当期的收入和费用，计入利润表。其显著的特征是当期与其他期间的差异。而由于会计分期，才产生了当期与其他期间的差别。所以，权责发生制的产生依据是会计分期。
| 课文感知。 | ||||||||||||
| 1. Anne was crazy about everything with nature because_____. | ||||||||||||
| A. she loved nature but she couldn't see it face to face B. she did not treasure what she had then C. the moonlight and the flowers had attracted her D. she often looked at nature through the curtains | ||||||||||||
| 2. From the text we can infer that Anne _____. | ||||||||||||
| A. had a dream to publish her diary one day B. wanted to know how the universe worked C. looked on her diary as her best friend D. kept her diary to write down what had happened | ||||||||||||
| 3. In Anne's opinion,the best friend is _____. | ||||||||||||
| A. someone who would not laugh at you B. someone who can understand your thoughts C. someone who can give you any help D. someone you can tell everything to | ||||||||||||
| 4. The reason why she didn't dare open the window is that _____. | ||||||||||||
| A. she has no courage B. she is afraid of night C. she is afraid of the thunder D. she is afraid of being caught by the German Nazis | ||||||||||||
5. 阅读 Anne's Best Friend,然后完成表格
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