问题 单项选择题

根据《会计法》规定,作为会计监督的手段,会计机构、会计人员对记载不准确、不完整的原始凭证,有权作出什么样的决定( )

A.不予受理

B.予以退回,要求更正、补充

C.予以纠正和制止

D.向单位领导出具书面意见,要求处理

答案

参考答案:B

解析:本题涉及会计人员权利职责。《会计法》第14条第2款:会计机构、会计人员必须按照国家统一的会计制度的规定对原始凭证进行审核,对不真实、不合法的原始凭证有权不予接受,并向单位负责人报告;对记载不准确、不完整的原始凭证予以退回,并要求按照国家统一的会计制度的规定更正、补充。

阅读理解

阅读短文,根据要求完成下面各小题。

      In October of 2007, we launched Chang'e-1 successfully. It was the first lunar probe (月球探测器) in our

country. It is running well now. Every part of the lunar probe is working well. (1) On November 26, 2007, we

saw the first photo of the moon which was taken by Chang'e — 1. 

      "China has collected all the information in order to draw the first full map of the moon. We have almost

finished the map," said Sun Jiadong, chief designer of our country's lunar probe project. In the near future, we

will be able to see the clear map of the whole moon. We can learn more about the moon. 

      The launch of Chang'e — 1 was the first stage. Then there will be another two stages. They are the launch

of a lunar rover (月球车) for a soft landing and a second rover to collect stones from the moon for

study. (2) 中国计划第一辆月球车于2013年在月球着陆. Lots of Chinese universities and scientific institutes

plan to make their own rovers. The final rover will have the good points of all these rovers.

1. 把划线(1)处译为汉语。

                                                                                                        

2. China had got all the information to _______ the first full map of the moon. (用适当词填空)

3. How many stages are there in China's lunar probe problem? (回答问题)

                                                                                                        

4. 从文中找出与"can" 同义的词组。

                                                                                                        

5. 把划线(2)处译为英语。

                                                                                                        

单项选择题