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问题 判断题

企业编撰的财务会计报告应当以人民币反映。( )

答案

参考答案：对

解析： 单位的会计核算应当以人民币作为记账本位币。业务收支以外币为主的单位，也可以选择某种外币作为记账本位币，但编报的财务会计报告应当折算为人民币反映。

多项选择题

案例二：一般资料：求助者，男性，17岁，高中二年级学生。案例介绍：该求助者是独生子，很聪明，但从小贪玩。中考时升重点高中差几人，家长做主花钱让他到外地一所管理很严的寄宿学校上学。上了一年多，感觉实在受不了，要求家长想办法把他转回到本市。家长开始不同意，后经不住他死缠硬磨，就给他办了转学。入校报到时，教导主任对他说，我们这个学校和你那所学校差不多，要求也很严格。你的头发就不符合要求，先去理发，然后上一个月试试看吧。该求助者认为国内的学没法上了。打算出国。心理咨询师观察了解到的情况：该求助者的父亲是单位领导，工作忙，和求助者沟通少，但家里原大事他做主，父亲同意其出国。其母亲为外贸公司会计，不同意其出国。父母感情好。

本案例的实际情况是，求助者的母亲先来进行了咨询，她要求不要让其子知道。心理咨询师表示理解，但建议她告诉儿子曾经电话联系过，以免弄巧成拙。你认为咨询师的建议（ ）。

A．不尊重家长的意见

B．不符合保密原则

C．比较自然

D．属于保密例外
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单项选择题

Many years ago, when I was fresh out of school and working in Denver, I was driving to my parents’ home in Missouri for Christmas. I stopped at a gas station(加油站) about 50 miles from Oklahoma City, where I was planning to stop and visit a friend. While I was standing inline at the cash register, I said hello to an older couple who were also paying for gas.
I took off, but had gone only a few miles when black smoke poured from the back of my car. I stopped and wondered what I should do. A car pulled up behind me. It was the couple I had spoken to at the gas station. They said they would take me to my friend’s home. We chatted on the way into the city, and when I got out of the car, the husband gave me his business card.
I wrote him and his wife a thank-you note for helping me. Soon afterward, I received a Christmas present from them. Their note that came with it said that helping me had made their holidays meaningful.
Years later, I drove to a meeting in a nearby town in the morning. In late afternoon I returned to my car and found that I’d left the lights on all day, and the battery was dead. Then I noticed that the Friendly Ford dealership—a shop selling cars was right next door. I walked over and found two salesmen in the showroom.
"Just how friendly is Friendly Ford" I asked and explained my trouble. They quickly drove a pickup truck to my car and started it. They would accept no payment, so when I got home, I wrote them a note to say thanks. I received a letter back from one of the salesmen. No one had ever taken the time to write him and say thank you, and it meant a lot, he said.
"Thank you" are two powerful words. They’re easy to say and mean so much.

The battery of the author’s car was dead because ______.

A．something went wrong with the lights
B．the meeting lasted a whole day
C．he forgot to turn off the lights
D．he drove too long a distance
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