问题 多项选择题

下列各项中,关于会计档案的归档说法正确的有______。

A.每年形成的会计档案,都要编制会计档案保管清册

B.当年形成的会计档案,在会计年度终了后,可暂由本单位会计机构保管1年

C.移交本单位档案机构保管的会计档案,原则上应当保持原卷册的封装

D.需要拆封、整理的会计档案应当会同会计机构和经办人员共同拆封管理

答案

参考答案:A,B,C,D

解析:[考点] 会计档案的归档
各单位每年形成的会计档案,都应由会计机构按照归档的要求,负责整理立卷,装订成册,编制会计档案保管清册。A、B、C、D关于会计档案的归档都是正确的,故全选。

单项选择题

B

The largest earthquake (magnitude里氏9.5 ) of the 20th century happened on May 22, 1960 off the coast of South Central Chile.

It generated (生成) one of the most destructive Pacific-wide tsunamis (海啸). Near the

generating area, both the earthquake and the tsunami were very much destructive, particularly in the coastal area from Concepcion to the south end of Isla Chiloe. The largest tsunami damage occurred at Isla Chiloe-the coastal area closest to the epicenter(震中). Huge tsunami waves measuring as high as 25 meters arrived within 10 to 15 minutes after the earthquake, killing at least two hundred people, sinking all the boats, and flooding half a kilometer inland.

There was large damage and loss of life at Concepcion, Chile’s top industrial city. Near the city of Valdivia, the earthquake and following aftershocks generated landslides which killed 18 people. At the port city of Valparaiso, a city of 200,000, many buildings collapsed. A total of 130,000 houses were destroyed--one in every three in the earthquake zone and nearly 2,000,000 people were left homeless.

Total damage losses, including to agriculture and to industry, were estimated(估计) to be over a half billion dollars. The total number of deaths related with both the tsunami and the earthquake was never found accurately for the region. Estimates of deaths reached between 490 to 5,7002 with no distinction(差别) as to how many deaths were caused by the earthquake and how many were caused by the tsunami. However, it is believed that most of the deaths in Chile were caused by the tsunami.

What does the underlined’ word "collapsed" probably mean().

A. Were destroyed.

B. Caught fire.

C. Were flooded.

D. Sank.

填空题