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。

阅读理解

阅读理解

     The very wealthy English Baron Fitzgerald had only one child, a son, who understandably was the

apple of his eye. His wife died when the child was in his early teens. So Fitzgerald devoted himself to

fathering the kid. Unfortunately the son died in his late teens.

     Meanwhile, Fitzgerald's wealth greatly increased. He spent a lot on art works of the masters. Later

Fitzgerald himself became seriously ill. Before his death, he had carefully prepared his will as to how his

wealth would be settled-to sell his entire collection at an auction(拍卖).

     Because of the large quantity and high quality of his collection, a huge crowd of possible buyers

gathered for the auction. Many of them were museum directors and private collectors eager to bid(出

价). Before the auction, the art works were shown, among which was a painting of Fitzgerald's son by

an unknown artist. Because of its poor quality, it received little attention.

     When it was time for the auction, the auctioneer gaveled(敲槌)the crowd to attention. First the

lawyer read from Fitzgerald's will that the first art work to be auctioned was the painting of his son.

     The poor-quality painting didn't receive any bidders. . . except one-the old servant who had served

the son and loved him, and who for emotional reasons offered the only bid.

     As soon as the servant bought the painting for less than one English pound, the auctioneer stopped

the bidding and asked the lawyer to read again from the will. The crowd became quiet, and the lawyer

read from the will: "Whoever buys the painting of my son gets all my collection. "Then the auction was

over.

1. The English Baron Fitzgerald was __________.

A. a museum director  

B. a master of art    

C. an art collector

D. an art dealer

2. Why did the old servant bid for the painting of Fitzgerald's son?

A. He was devoted to the family.

B. He saw that no one bid for it.

C. He knew the content of the will.

D. He found it cheap for him to buy.

3. Fitzgerald's will showed __________.

A. his desire to fool the bidders        

B. his invaluable love for his son

C. his sadness at the death of his son

D. his regret of having no children to take over his wealth

判断题