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问题 单项选择题

一般中小企业实施会计电算化的合理做法是()。

A.使用国外会计软件

B.本单位定点开发软件

C.购买商品化会计软件

D.从其他企业复制取得会计软件

答案

参考答案：C

解析：于中小企业在资金业务上比不上大企业，故在具体实施会计电算化的过程中。比较合理魄做法是购买商品化会计软件，把技术方面的问题交给专业软件公司。

多项选择题

按照现行车辆购置税的有关规定，下列说法正确的有( )。

A．最低计税价格的核定权限属于国家税务总局

B．所有非运输车辆实行法定免税

C．长期来华的专家购买2辆小轿车自用都可以免税

D．购买自用的应税车辆的计税价格中，包括消费税
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单项选择题

In June 1985, two British mountaineers Joe Simpson and Simon Yates made the first-ever climb of the 21,000-foot snow-covered Siula Grande mountain in Peru. It was an exceptionally (26) job, but nothing compared to what was to (27) . Early in the process, Simpson (28) and broke his right knee. Yates could have (29) him but managed to find a way of (30) him down the mountains on a rope in a series of difficult drops. Then Simpson fell into a crevasse and Yates eventually had no (31) but to cut the (32) , completely convinced that his friend was now (33)

In his book on the (34) , Joe Simpson wrote:

(35) I looked at the distant moraines, I know that I must at least try I would probably (36) there among those rocks. If I died, well, that wasn’t so (37) , but I wouldn’t have (38) waited for it to happen. The (39) of dying no longer affected me as it had in the crevasse at first. I now had a chance to (40) it and struggle against it.

The survival of Yates himself was (41) . That Simpson somehow found a way of (42) out of the crevasse after 12 hours and then crawled and (43) himself six miles back to camp, (44) three days and might without food or drink, would be considered as a heroic fiction. But in fact it was so (45) .

39().

A. horror

B. dream

C. picture

D. imagination
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