问题 单项选择题

关于会计文字记录说法错误的是( )。

A.我国境内所有的公司、企业的会计记录文字都必须使用中文

B.民族自治地区可以只以本民族的文字作为会计记录文字

C.我国境内的外国经济组织的会计记录,在使用中文的前提下,可以同时使用一种外国文字

D.使用中文是强制性的,使用其他通用文字是备选的

答案

参考答案:B

解析: 根据《会计法》规定,会计记录的文字应当使用中文。根据这一规定,在我国境内所有国家机关、社会团体、公司、企业、事业单位和其他组织的会计记录文字都必须使用中文。同时,《会计法》规定,会计记录在使用中文的前提下,可以同时使用一种外国文字。使用中文是强制性的,使用其他文字是备选性的。

多项选择题
单项选择题

When Newsweek recently asked 1,000 U. S. citizens to take America’s official citizenship test, 29 percent couldn’t name the vice president. Seventy-three percent couldn’t correctly say why we fought the Cold War. Forty-four percent were unable to define the Bill of Rights. And 6 percent couldn’t even circle Independence Day on a calendar.

Don’t get us wrong: civic ignorance is nothing new. For as long as they’ve existed, Americans have been misunderstanding checks and balances and misidentifying their senators. And they’ve been lamenting the ignorance of their peers ever since pollsters started publishing these dispiriting surveys back in Harry Truman’s day. According to a study by Michael X. Delli Carpini, dean of the Annenberg School for Communication, the yearly shifts in civic knowledge since World War II have averaged out to "slightly under 1 percent. "

But the world has changed. And unfortunately, it’s becoming more and more inhospitable to incurious know-nothings—like us. To appreciate the risks involved, it’s important to understand where American ignorance comes from. In March 2009, the European Journal of Communication asked citizens of Britain, Denmark, Finland, and the U.S. to answer questions on international affairs. The Europeans outdid us. It was only the latest in a series of polls that have shown us lagging behind our First World peers.

Most experts agree that the relative complexity of the U. S. political system makes it hard for Americans to keep up. In many European countries, parliaments have proportional representation, and the majority party rules without having to "share power with a lot of subnational governments," notes Yale political scientist Jacob Hacker. In contrast, we’re saddled with a nonproportional Senate; a tangle of state, local, and federal bureaucracies; and near-constant elections for every imaginable office (judge, sheriff, school-board member, and so on). "Nobody is competent to understand it all, which you realize every time you vote," says Michael Schudson, author of The Good Citizen. "You know you’re going to come up short, and that discourages you from learning more. "

It doesn’t help that the United States has one of the highest levels of income inequality in the developed world, with the top 400 households raking in more money than the bottom 60 percent combined. As Dalton Conley, an NYU sociologist, explains, "it’s like comparing apples and oranges. Unlike Denmark, we have a lot of very poor people without access to good education, and a huge immigrant population that doesn’t even speak English. " When surveys focus on well-off, native-born respondents, the U. S. actually holds its own against Europe.

For more than two centuries, Americans have gotten away with not knowing much about the world around them. But times have changed—and they’ve changed in ways that make civic ignorance a big problem going forward. We suffer from a lack of information rather than a lack of ability. Whether that’s a treatable affliction or a terminal illness remains to be seen. But now’s the time to start searching for a cure.

Paragraphs 4 and 5 are written to()

A. explain how American political system works

B. explain how to root out income inequality in America

C. propose a solution to America’s civic ignorance

D. explore the roots of America’s civic ignorance