问题 多项选择题

下列关于会计科目的描述中,错误的有()。

A.要修改和删除某会计科目,应先选中该会计科目

B.科目一经使用,即已经输入凭证,则不允许修改或删除该科目

C.有余额的会计科目可直接修改

D.删除会计科目应从一级科目开始

答案

参考答案:C, D

解析:删除会计科目应遵循“自下而上”的原则,先删除下一级科目,然后再删除本级科目。有余额的会计科目,必须先删除本级及其下级科目的余额,才能修改或删除该科目。

完形填空

第二节 完形填空

Dad is a liar (说谎者), definitely.

He never tells the truth about anything   36  , or anything that he thinks is bad to me, even though I   37  that I don’t mind hearing these things.

He is the kindest man I have ever met , who never   38  others, as well as the    39 man, for he’s always hard on himself. Every time I   40  home from college and asked Dad how his   41 was getting on, he would always reply. “Oh, couldn’t be   42  !”when I asked my mum the same question on the phone ,   43  , she honestly told me every   44 with Dad’s business. I didn’t blame Dad for his   45  . I felt a deep sympathy for him.

Dad is a miser (吝啬鬼), undoubtedly..

I hardly see Dad wear   46  clothes. In fact , his closet is half empty. Even in this half, two-thirds is occupied by Mum’s clothes and the other   47    belongs to him . I urged him to buy some new clothes ,   48  the simply shook his head, “The old clothes are still good enough.” Were they? I saw   49  in them.

It   50  my heart up when I saw had Dad  51  terribly with his hand covering his mouth. When the pains became unbearable, he   52 took some pills.

So it surprised   53   when the day came that Dad got sick . He was lying in bed. And all the family gathered around him. I knelt (跪)by his bedside , tears filling my eyes.

Dear Dad, you’ve been   54  yourself too hard, which you should not have. I know I might as well   55  a river to flow backward as hope to talk you out of working so hard. But I still want to say . “Dad , take better care of yourself!”

36.A.interesting                     B.good               C.bad                 D.valuable

37.A.emphasize               B.realize             C.decide             D.admit

38.A.envies                           B.blames             C.helps               D.hurts

39.A.noblest                   B.cruellest           C.most selfless     D.most diligent

40.A.phoned                   B.drove                     C.went                D.stayed

41.A.health                            B.business           C.experiment       D.treatment

42.A.better                    B.harder             C.easier                     D.healthier

43.       A.meanwhile              B.anyway            C.however          D.therefore

44.A.change                   B.incident           C.achievement     D.problem

45.A.belief                            B.carelessness      C.lies                  D.excuses

46.A.old                         B.new                 C.beautiful          D.cheap

47.A.one-third                B.half                 C.thing               D.closet

48.A.so                          B.but                  C.since               D.although

49.A.holes                      B.stains               C.hope                D.importance

50.A.woke                        B.warmed           C.cheered            D.tore

51.A.act                         B.shake               C.cry                  D.cough

52.A.still                        B.even                C.merely             D.seldom

53.A.somebody               B.anybody          C.everybody        D.nobody

54.A.controlling                     B.pushing           C.criticizing        D.fighting

55.A.beg                        B.allow               C.expect             D.cause

单项选择题