问题
单项选择题
下列各项中，不属于反映会计信息质量要求的是（）。
A.企业提供的会计信息应当清晰明了，便于财务报告使用者理解和使用
B.会计核算应当以权责发生制为基础
C.会计核算应当以实际发生的交易或事项为依据
D.会计核算应当注重交易或事项的经济实质
答案
参考答案：B
搜题请搜索小程序“爱下问搜题”
下列各项中，不属于反映会计信息质量要求的是（）。
A.企业提供的会计信息应当清晰明了，便于财务报告使用者理解和使用
B.会计核算应当以权责发生制为基础
C.会计核算应当以实际发生的交易或事项为依据
D.会计核算应当注重交易或事项的经济实质
参考答案：B
第II卷（选择题共35分） 第四部分：写作（共两节，满分35分） 第一节：任务型读写（共10小题；每小题1分，满分10分） 阅读下面短文，根据所读内容在文章后表格中的空格里填入一个最恰当的单词。 注意：表格中的每个空格只填一个单词。请将答案写在答题卡相应题号的横线上。 Some people believe that greed and selfishness has become the basis of modern society, and we should return to the old traditions of family and community then we will have a better life. To what extent do you agree or disagree with the above opinion? In this fast-paced world, many values are undergoing major changes. While people traditionally prioritize caring, sharing and generosity in life and work, modern people seem to be more self-absorbed and self-concerned. Modern people act selfishly to survive the harsh competition of life. They say that it is a jungle out there. To survive, you have to fight with whatever means that come handy. Obviously greedy and selfishness go perfectly well with such ideas. In a company, employees do everything they can to get better pay and higher position, even at the cost of colleagues. We are in any way advocating any selfish conduct. It is just that people are pressured to act in a certain way due to outside influences. In spite of common practice, it is hard to conclude that modern society is built on greed and selfishness, both of which are not newly invented vocabulary. In ancient times people also did greedy and selfish things though such behaviors were more condemned then. But we can not ignore the fact that people in the past lived a relatively more isolated life and faced less pressure compared with their modern counterparts. Are we happier to share with others and be generous to them? There is no fixed answer either. Some people take great pleasure helping and giving to others while others feel happy doing the opposite. But I personally think that people should not be too selfish. Caring for others can actually encourage the development of a mutually beneficial relationship. In conclusion, modern people appear to be more self-centered than those in the past due to strong outside pressure. However, we should encourage people to know the importance of being caring and generous and to build a mutually beneficial relationship with others. Are Modern People Becoming More Selfish?
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