问题 单项选择题

某单位会计甲在审查业务员乙交来的一张购买原材料的发票时,发现该发票在产品及规格等栏目中所填内容与实际采购情况有较大差异。甲乙二人到仓库进行核对后,由乙在发票上进行更正并写了书面说明,甲将这张发票和乙的书面说明一起作为原始凭证入账。下列关于此事的说法哪一个是错误的

A.甲应将发票连同乙的书面说明交单位负责人审查签字后才能入账

B.甲有权拒绝接受这张发票,并向单位负责人报告

C.乙无权对原始凭证记载的内容加以更改

D.乙应将这张发票拿回出票单位要求重开或更正 .

答案

参考答案:A

解析:根据《会计法》第14条规定,甲不应将发票连同乙的书面说明交单位负责人审查签字后人账,而应当拒绝接受这张发票,向单位负责人报告,并要求乙将这张发票拿回出票单位要求重开或更正。所以A的说法是错误的,应当选。而B和D的说法是正确的,不能选。乙无权对原始凭证记载的内容加以更改,只能要求出票单位重开或更正,所以C项的说法也是正确的,不能选。

填空题
完形填空
完形填空。
     She turned up at the doorstep of my house in Cornwall. Noy way could I have    1  .Maybe someone
had kicked her   2     their car the night before ."No    3    for her any more with the baby coming." "We
never really wanted her, but what could we have done?She was a    4    ." People find all sorts of excuses
for    5    an animal.
     I called her Goldie. If I had   6     what was going to happen I would have given her a more creative
name. She was so unsettled during those   7    few days. She hardly ate anything and had such an air
of   8    about her. There was   9    I could do to make her happy, it seemed. Heaven knows what had
happened to her at her     10    owner's. But    11   at the end of the first week she calmed down. Always by my side.
       12   we were out on one of our long walks or sitting by the fire.
     That's why it was such a   13    when she pulled away from me one day when we were out for a
walk. We were walking a long way from home, when she started  14  and getting very restless.
Eventually I couldn't hold her any longer and she   15    down the road towards a farmhouse in the
distance as fast as she could.
     By the time I    16    the farm I was very tired and upset with Goldie. But when I saw her licking (舔)
the four puppies(幼犬)I started to feel    17    towards them. The woman at the door said, "I took her
for a walk one day,   18     the puppies were born, and she just disappeared." "She must have tried to
come back to them and got lost,"   19    a boy from behind her.
     I must admit I do miss Goldie, but I've got Nugget now, and she looks just like her    20    .And I've
learnt a good lesson:not to judge people.
( )1. A. sent her away
( )2. A. beyond      
( )3. A. seat        
( )4. A. gift        
( )5. A. taking      
( )6. A. thought      
( )7. A. first        
( )8. A. darkness    
( )9. A. something    
( )10. A. familiar    
( )11. A. eventually  
( )12. A. while      
( )13. A. joy        
( )14. A. barking    
( )15. A. walked away
( )16. A. landed      
( )17. A. anxiety    
( )18. A. every time  
( )19. A. added      
( )20. A. aunt       
B. sold it out
B. out of    
B. interest  
B. reminder  
B. protecting
B. known      
B. last      
B. happiness  
B. anything  
B. previous  
B. unwillingly
B. as        
B. shock      
B. eating    
B. fell over  
B. reached    
B. respect    
B. before long
B. whispered  
B. sister    
C. picked it up  
C. from          
C. chance        
C. surprise      
C. abandoning    
C. hoped        
C. usual        
C. sadness      
C. everything    
C. cruel        
C. unexpectedly  
C. either        
C. sight        
C. crying        
C. dropped out  
C. left          
C. sympathy      
C. once in a while
C. called        
C. mother        
D. turned it down
D. within        
D. space          
D. bargain        
D. removing      
D. imagined      
D. special        
D. eagerness      
D. nothing        
D. troublesome    
D. probably      
D. whether        
D. trouble        
D. running        
D. raced off      
D. found          
D. pleasure      
D. soon after    
D. warned        
D. child