复式记账法是对每一笔经济业务事项都要在______相互联系的账户中进行登记，系统地反映资金运动变化结果的一种记账方法。
A．一个
B．两个
C．三个
D．两个或两个以上
参考答案：D
解析：[考点] 复式记账法的概念
复式记账法是以资产与权益平衡关系作为记账基础，对于每一笔经济业务，都要在两个或两个以上相互联系的账户中进行登记，系统地反映资金运动变化结果的一种记账方法。故选D。
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| Sarah came running in. "Look what l found." Over the top of the paper I was reading came a long object that caused me to 1 . It was a snake skin. "Isn't it 2 ?" said my wide-eyed seven-year-old. I stared at it thinking to myself that it really wasn't 3 beautiful, but I have learned never to appear uninterested 4 tired of children. " 5 does a snake shed its skin?" Sarah asked. I also try to seize every 6 to teach my children there is almost something beyond the obvious. "Snakes shed their skin because they 7 to renew themselves," I explained. As is so often the 8 in my family, the original subject leads to 9 and another, until we are discussing something quite 10 . "Why do they need to renew themselves?" Sarah asked. Robert replied humorously. "Because they don't like 11 they are and they want to be someone else." Sarah and I politely 12 her brother. "We often need to shed our skins," I said to my now 13 daughter. "This snake no longer needs this skin. Probably he doesn't think he looks as 14 in it as he once did. Like buying a new suit." Of course, I'm sure this explanation won't 15 naturalists (博物学家). But Sarah was understanding. As we 16 , I knew that she began to understand that renewal is part of 17 and see what we need to keep and what we need to 18 . I was careful to point out that this is a 19 process, not one to be forced. "Snakes don't peel off their skin when they feel like it," I explained. "It 20 as a natural result of their growth." "I see, Dad," said Sarah and jumped off my lap, grabbed the snake skin, and ran off. | ||||
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