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问题 多项选择题

复式记账法的特点是______。

A．在两个或两个以上相互关联的账户中记录

B．根据账户的记录了解每一交易或事项的来龙去脉

C．每项经济业务要以相等的金额登记，据以进行试算平衡

D．全面、系统地了解经济活动的过程和结果

答案

参考答案：A,B,C,D

解析： 所谓复式记账法，是指以资产与权益平衡关系作为记账基础，对于每一项经济业务，都要在两个或两个以上的账户中相互联系进行登记，系统地反映资金运动变化结果的一种记账方法。复式记账的理论依据是会计基本等式。

单项选择题

As Oil Declines, So does America


More than 100 years ago, America’s first great economic (26) abroad was spearheaded by its giant oil companies, notably John D. Rockefeller’s Standard Oil Company. These companies (27) powerful beachheads in Mexico and Venezuela, and later in parts of Asia, North Africa and, of course, the Middle East. (28) they became ever more dependent on the extraction of oil in distant lands, American foreign policy began to be (29) around acquiring and protecting US oil concessions in major (30) areas.
With World War Ⅱ and the Cold War, oil and US national (31) became thoroughly intertwined. After all, the United States had prevailed over the Axis (32) in significant part because it possessed vast reserves of domestic petroleum, while Germany and Japan lacked them, depriving their forces of vital (33) supplies in the final years of the war. As it happened, though, the United States was using up its domestic (34) so rapidly that, even before World War Ⅱ was over, Washington (35) its attention to finding new overseas sources of crude oil that could be (36) under American control. As a result, Saudi Arabia, Kuwait and a host of other Middle Eastern producers would become key US oil suppliers (37) American military protection.
There can be (38) question that, for a time, American domination of world oil production would prove a potent source of economic and military power. (39) World War Ⅱ, an abundance of cheap US oil spurred the (40) of vast new industries, including civilian air travel, highway construction, a (41) of suburban housing and commerce, mechanized agriculture, and plastics.

A. deployB. restC. act D. spread

Abundant oil also underlay the global expansion of the country’s (42) power, as the Pentagon defended the world while becoming one of the planet’s great oil guzzlers. Its global dominion came to (43) on an ever-expanding array of oil-powered ships, planes, tanks and missiles. As long as the Middle East—and especially Saudi Arabia—served essentially as an American gas station and oil (44) a cheap commodity, all this was relatively painless. That is why the use of military force has been a (45) of American foreign policy since 1987.
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选择题

关于欧洲西部的叙述，正确的是（　　）

A．本区大多数国家是经济落后的国家，如丹麦、冰岛等

B．本区共有30多个国家，国家面积都很大，居民以白色人种为主

C．本区由于人口自然增长率低，所以是世界上人口最稀疏的地区之一

D．本区旅游业发达，南部海滨沙滩，北部峡湾幽深、中部山地可供登山、滑雪
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