问题 多项选择题

记账凭证必须按规定填制,下列选项中属于必备内容的有()。

A.日期、编号

B.金额

C.摘要

D.会计科目

答案

参考答案:A,B,C,D

解析:记账凭证必须具备的基本内容包括:①记账凭证的名称;②记账凭证的日期;③记账凭证的编号;④经济业务事项的内容摘要;⑤经济业务事项所涉及的会计科目及其记账方向;⑥经济业务事项的金额;⑦记账标记;⑧所附原始凭证的张数;⑨制证、审核、记账、会计主管等有关人员签章,收款凭证和付款凭证还应由出纳人员签名或盖章。

阅读理解

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Sometimes children do not do what their parents tell them to do. When this happens, a parent tries to help the child to do the right thing. When this does not work, the parent usually punishes the child.

There are many things that a parent can do. One thing that people have done is to spank (打屁股) the child. When a parent spanks a child, they will use their hand or a hard object to strike them on their bottom. This is meant to show the child that they have done something wrong.

One parent remembers being spanked when he was a child. His parents used a wooden spoon. When he spanked his own children with his hand, he saw that he put a red mark on his child’s leg. He never did that again.

One problem with spanking is that it teaches the child to hit someone when they do not like what the other person is doing. Another problem with spanking is that the parent is usually angry and can hit the child too hard. Sometimes parents will use spanking for everything and not try other ways to get the child to do the right thing.

Many parents are not sure of what to do instead of spanking. Some people think that their religion tells them that spanking is okay. Some think that the law lets them do it. The courts (法院) say that parents have the right to teach their children how to behave.

Other things should be tried before a parent decides to spank a child. Telling the child exactly what is wanted from them can be one thing. Giving a child more than one choice is another thing that can be tried. Getting down to the child’s level and taking a more child-friendly approach (方法) can help as well.

67. According to the passage, when children do something wrong, one thing that parents usually do to punish them is to ________.

A. strike them on the bottom

B. try to help them do the right thing

C. teach them what to do

D. take them to court

68. Which of the following is NOT the problem caused by spanking?

A. It teaches the child to hit others when they offend(使人不快) him or her.

B. The parent may get angry and hit the child too hard.

C. Sometimes parents may use spanking for everything.

D. It makes parents try other ways to make the child do right.

69. Which of the following can best describe the writer’s attitude towards spanking?

A. favorable (赞同的)   B. indifferent (不关心)

C. interested          D. unfavorable

70. From this passage, we can conclude that ________.

A. Good children always do the right thing.

B. Parents should try their best to avoid (避免) spanking their children.

C. Parents have no choice but to spank their children when they do something wrong.

D. Children can have more than one choice to avoid being spanked.

单项选择题