问题 单项选择题

由于有了()假设,才产生了本期和其他期间的差别,从而出现了权责发生制和收付实现制的区别。

A.会计主体

B.配比原则

C.会计分期

D.持续经营

答案

参考答案:C

解析:

由于会计分期,才产生了本期和其他期间的差别。如何确认本期的收入和费用,从而出现了权责发生制和收付实现制的区别。故答案为C。

探究题
完形填空

It is not polite to arrive at a dinner party more than 15 to 20 minutes      1           . The host or hostess usually waits for all the guests to arrive before serving the meal. If someone is late, the food may be spoiled, and so might the host or hostess’s spirits. If you have to be late, call and tell them to start  2           you.

It’s even 3   (bad) to be early! The host or hostess will probably not be ready. If you are early, drive or walk around the block a few times, or just sit in your car  4  the right time.

Though it is often important to arrive on time, yet on the other hand, for open houses, the host or hostess invites guests to arrive and leave    5      a certain time. You can arrive at any time within the time he or she gives you.

It’s polite to bring an empty stomach, but it’s even nicer to bring a small present. The present should not cost a lot, or you might embarrass the host or hostess.      6     (flower), wine, or a box of candy will do fine. Never bring money as a present.

In an   7              (introduce), the order of a name is: (1) 、the given name;(2) 、the family name. In other words the given name comes first. It’s important not   8               to learn and remember names, but to respect them often in   9              (converse). After the introduction,we usually call friends   10           their given names. Older people may want you call them their titles and family names, such as “Mr. Jones”、 “Mrs. Johnson” or “Dr. Brown”.