问题
单项选择题
只要是相同的交易或事项；就应当采用相同的会计处理方法。这体现了会计信息质量要求的( )原则。
A．客观性
B．相关性
C．可比性
D．谨慎性
答案
参考答案：C
解析： 可比性原则要求会计主体的会计核算按照规定的会计处理方法进行，会计指标应当口径一致、相互可比。
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只要是相同的交易或事项；就应当采用相同的会计处理方法。这体现了会计信息质量要求的( )原则。
A．客观性
B．相关性
C．可比性
D．谨慎性
参考答案：C
解析： 可比性原则要求会计主体的会计核算按照规定的会计处理方法进行，会计指标应当口径一致、相互可比。
The elderly Chinese man in the small booth (售票口) behind the thick glass shook his head. I didn't need to know a word of Chinese to understand there were beds available for the Thursday night train from Beijing to Shanghai. I had a Friday morning with my college friend. I must be on that train. Desperate times desperate measures. So I squatted(蹲下). I assumed that this was the international for “Are there any hard seats available?” , there were. It was seat 109. Very quickly, I found it. The Chinese man sitting in it, however, seemed to beg to differ. I panicked. I am a man who usually avoids conflicts(冲突) and so I my seat, as if still looking, to buy myself more time. I had two options: The first is to be a and ask for what was rightfully mine. The second was to 23 and spend the next 13 hours staying in a corner. Well, nine out of ten times I choose the second option. But at that moment, every square inch of had already been claimed. There wasn’t a corner in which to cower(退缩). So, I mustered up(聚集) some and presented the man with my proof of ownership. He looked at my ticket and . About midnight my became heavy and I was ready for the lights to dim and my date Ms ZZZZ to start. But the room bright and hot. I tried to persevere and was even able to work into a sleeping position. It is here I must admit: I have a bladder (膀胱). The man next to me drank a Coca-Cola, a bag of milk and a bottle of water and the course of 13 hours he did not move once. I drank but finally, I made my way to the bathroom at 3:02 am. After waiting in a thick cloud of cigarette smoke, I finally used the bathroom. The philosophy(原则) of my sleeping was right: if you get a seat on a train, don’t move.
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