同一笔经济业务需要填制两张或两张以上记账凭证的，不可以采用“分数编号法”编写的办法。( )
参考答案：错
解析：[考点] 编制记账凭证
根据《会计基础工作规范》的规定，编制记账凭证时，应当对记账凭证进行连续编号，且应按月顺序编号，即每月从第一号编起，顺序编至月末。一笔经济业务需要填制两张或两张以上记账凭证的，可采用“分数编号法”编号，如1号会计事项的分录需填制三张记账凭证，即可编成[*]
| 完形填空。 | ||||
| Like the body, the memory improves with use. 1 the body, the memory can improve with age. For many years, doctors have been studying the way the brain 2 . We all know that the brain has two sides, the left and the right. The right side controls the senses and the left side of our brain controls our logical 3 . We call the left side the "education" side of the brain, and generally, in western countries, people have 4 this side of the brain more than the right side. Scientists believe that our brain will work more efficiently if both the right side and the left side are developed equally. In many schools today, teachers try to educate children in such a way that both sides of the brain are 5 . This can be done with logical subjects 6 math and science as well as with creative subjects such as art. Albert Einstein, the great scientist, did some of his best work when he was very old. He was 7 not only in his work, but also in creative and imaginative activities. It was because of his many different interests in life that he was able to 8 the full development of both sides of his brain. | ||||
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某建设项目的净现金流量见表5-1所示，则该项目的静态投资回收期为( )年。
表 5-1 建设项目的净现金流量
| 年份 | 1 | 2 | 3 | 4 | 5 |
| 现金流入/万元 | -200 | 80 | 40 | 60 | 80 |
A．3.33
B．4.25
C．4.33
D．4.75