问题 问答题

简述账实相符、账证相符、账账相符和账表相符各自的含义。

答案

参考答案:(1)账实相符是会计账簿记录与实物、款项实有数核对相符的简称。
(2)账证相符是会计账簿记录与会计凭证有关内容核对相符的简称。
(3)账账相符是会计账簿之间对应记录核对相符的简称。包括总账各账户之间、总账与明细账之间、总账与日记账之间、会计机构的财产物资明细账与保管部门、使用部门的有关财产物资明细账之间的核对。
(4)账表相符是会计账簿记录与会计报表有关内容核对相符的简称。会计报表是根据会计账簿记录及有关资料编制的,会计账簿和相关物料是编制会计报表的基础,两者之间存在着必然的联系。

阅读理解

Directions: Read the following Passage. Complete the diagram by using the in formation from the passage.

Write NO MORE THAN THREE WORDS for each answer.

     Detroit is convinced that small, stylish, and fuel-efficient cars are what American drivers want. But are

automakers right?

     For years, the auto industry's critics have been calling for Detroit to roll out small cars that they say

Americans are demanding for. The question is, do we really want to drive small cars? The answer, according

to some analysts, is already clear. "Domestic auto companies feel forced to offer smaller vehicles because of

pressure from the government." says John Wolconowicz, an auto analyst for IHS Global Insight.

     Whether we want the vehicles or not, automakers are devoted to a small-car sales strategy. General Motors

is unveiling (推出) three new small cars-the Chevrolet Cruze, a small car due next year; the Spark, a minicar

due in 2011; and the Chevy Aveo, a compact. Mike DiGiovanni, executive director of the global market notes

that GM is presuming a return to high oil prices that will cause the market to shift to smaller vehicles.

     At Ford, there are no plans to abandon production of big trucks. But the company is making small cars a

priority, launching the Ford Fiesta and the C-MAX, a compact car with sliding doors and three rows of seats,

in 2011. "We can't even think about growing our market share without having a strong pressure in the small-

vehicle market" George Pipas, Ford's chief U.S. sales analyst says.

     Not everyone is so big on Americans going small. This seems to be evident on dealer lots (停车场). Jack

Kain, a Ford dealer in Versailles, Ky., said the F150 truck remains his bigger seller. He predicts trucks will

continue to outsell small cars, at least in his area "People won't give up the safety and comfort of the larger

cars," he says.

     But Ford's Pipas is confident that many will embrace the industry's new focus. Detroit's big hopes, he

admits, are riding on the future of small cars.

                                                        Title: Big Hopes on 1.________

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