问题 多项选择题

按照内容重于形式的原则,对会计信息的输出还应作出()规定。

A.总分类账可以用总分类账户本期发生额、余额对照表替代

B.在保证会计账簿清晰的条件下,计算机打印输出的会计账簿中的表格线条可以适当减少

C.对于业务量较少的账户,会计软件可以提供会计账簿的满页打印输出功能

D.提供查询、输出各种管理信息的功能

答案

参考答案:A, B, C

解析:

D选项并不体现内容重于形式的原则。

阅读理解

You may think that sailing is a difficult sport, but it is really not hard to learn it.You do not need to be strong.But you need to be quick.And you need to understand a few basic rules about the wind.

First, you must ask yourself, “Where is the wind coming from? Is it coming from ahead or behind or from the side?” You must think about this all the time on the boat.The wind direction tells you what to do with the sail.

Let's start with the wind blowing from behind.This means the wind and the boat are going in the same direction.Then you must always keep the sail outside the boat.It should be at a 90° angle (角度) to the boat.Then it will catch the wind best.

If the wind is blowing from the side, it is blowing across the boat.In this case, you must keep the sail half way outside the boat.It should be at a 45° angle to the boat.It needs to be out far enough to catch the wind, but it shouldn't flap (摆动).It shouldn't look like a flag on a flagpole.If it is flapping, it is probably out too far, and the boat will slow down.

Sailing against the wind is not possible.If you try, the sail will flap and the boat will stop.You may want to go in that direction.It is possible, but you can't go in a straight line.You must go first in one direction and then in another.This is called tacking.When you are tacking, you must always keep the sail inside the boat.

小题1:What should you consider first while sailing?

A.Sailors' strength.

B.Wave levels.

C.Size of sails.

D.Wind directions.小题2:What does the word “It” underlined in Paragraph 4 refer to?

A.The boat.

B.The sail.

C.The wind.

D.The angle.小题3:What do you have to do when sailing against the wind?

A.Move in a straight line.

B.Allow the sail to flap.

C.Lower the sail.

D.Tack the boat.小题4:Where can you probably find the text?

A.In a popular magazine.

B.In a tourist guidebook.

C.In a physics textbook.

D.In an official report.

单项选择题 配伍题