问题
单项选择题
“凡是当期已经实现的收入和已经发生或应当负担的费用，不论款项是否收付，都应当作为当期的收入和费用”。这体现了( )。
A．权责发生制原则
B．收付实现制原则
C．谨慎性原则
D．历史成本原则
答案
参考答案：A
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“凡是当期已经实现的收入和已经发生或应当负担的费用，不论款项是否收付，都应当作为当期的收入和费用”。这体现了( )。
A．权责发生制原则
B．收付实现制原则
C．谨慎性原则
D．历史成本原则
参考答案：A
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| A photographer is a person who takes photos as a business or as art. It is often 1 that his work is not only full of pleasure 2 it is very safe,and no one can imagine how 3 his work sometimes I Two photographers were traveling 4 a thick forest in Alaska,aiming at taking photos of the wildlife. As there was nothing interesting to take pictures of,they were feeling disappointed 5 they caught sight of a brown bear which had caught a large fish by a quiet lake. The wild bear found 6 too,and stood on its hind legs to get a better 7 of the man. While doing this,the bear made a wonderful pose(姿态) for the two 8 photographers. Suddenly the bear began to run at them while the two men kept right 9 taking pictures of the angry animal.As the beast was drawing very fast towards them,one of the men 10 right away and rushed to a tall tree nearby. He climbed to the top of it as quickly as he could. 11 who could not climb a tree,immediately lay down on the ground, 12 to be dead. When the bear bent down over him and 13 him all over,the man shut his eyes tightly, 14 and tried not to make any movement. While all this was going on,the man 15 was busy taking pictures of the exciting 16 . After a while the bear went away 17 because bears never touch a 18 man. When all was safe,the photographer in the tree came down and said to the friend,"The same story 19 was told in Aesop's Fable has just happened to us,and I 20 no chance to take photos of the wonderful scenes. | ||||
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