简述会计的特点。
参考答案：
解析：会计的特点主要有以下几点：(1)会计以货币为统一的基本计量单位，会计核算时主要以货币为主要计量单位：(2)会计核算严格以会计凭证为依据，即会计核算要以合法的会计凭证为依据；(3)会计有一套专门的核算方法，即会计专门的核算方法有设置账户、复式记账、填制和审核会计凭证、登记账簿、成本计算、财产清查和编制报表七种方法，(4)会计核算具有全面性、连续性、系统性。
Passage Two
| Britain’s emissions of greenhouse gases, blamed by many scientists for contributing to global warming, have fallen by 14 percent since 1990, according to the latest government report. British lakes and rivers are also on the road to recovery from acid rain poisoning, following successful curbs to air pollution from cars and heavy industry. The report by the National Atmospheric Emissions Inventory (NAEI) attributed the drop in greenhouse gas emissions to several factors including: the introduction of catalytic converters on cars, a move toward low sulphur and lead-free petrol and a switch to gas from coal and oil in power generation. Environment Minister Michael Meacher said the downward trend was welcome, but warned of complacency. "Even though these figures are encouraging, we must not be complacent. There are still significant problems where we need to do more, for example, to further reduce greenhouse gases and harmful pollutants (污染物) such as ammonia and particulate matter," he said in a statement. The government has a target to cut greenhouse gases by 23 percent by 2010 on 1990 levels. This is almost double the target of 12.5 percent to which the UK is committed under the Kyoto Protocol and there are signs that emissions are rising as generators return to using coal-fired power stations in the face of rising natural gas prices. The Department of Environment Food and Rural Affairs (DEFRA) said substantial curbs on sulphur dioxide emissions across the UK and Europe had cut acid rain by half over the last 12 years. "Damaged freshwater lakes and streams are showing signs of recovery," it said. But DEFRA warned of a new threat. "Nitrogen oxides and ammonia are the main air pollutants that must be tackled to stop future damage. " The bulk of Britain’s ammonia emissions come from farm animal manure (粪肥), causing over-enrichment of land and waterways, said the report. Certain species rampage unchecked through this ultra-fertile environment, smothering the slower growing plants beneath them and choking streams and rivers. Nitrogen oxides enter the atmosphere from car exhausts and industry, creating health-damaging ozone and contributing to acid rain. |
According to the passage, Britain has achieved success in all of the following EXCEPT ______.
A．reducing emissions of greenhouse gases
B．recovering lakes and rivers from pollution
C．preventing acid rain from falling
D．curbing air pollution from cars and heavy industry