问题 单项选择题

会计科目按其所提供信息的详细程度及其统驭关系不同,可分为()

A.一级科目和二级科目

B.二级科目和三级科目

C.总分类科目和明细分类科目

D.资产类科目和负债类科目

答案

参考答案:C

解析:会计科目按其所提供信息的详细程度及其统驭关系不同,又可分为总分类科目和明细分类科目。前者是对会计要素具体内容进行总括分类、提供总括信息的会计科目,后者是对总分类科目作进一步分类,提供更详细、更具体会计信息的科目。对于明细科目较多的总账科目,可以总分类科目与明细科目之间设置二级或三级科目。

单项选择题
阅读理解

 

D

One day in early March of 1993, Pauline and Tom Nichter and their 11-year-old son Jason, were shopping for a toy in Buena Park, California. Suddenly, Pauline saw a wallet lying on the floor. When she looked inside, she found $200. The family, homeless and without work, knew that could change their lives. But they took the wallet to the nearby police station and turned it in. The wallet was found to have some other pockets, and more money in — over $2000! The police called the man who lost the wallet to pick it up. The man thanked the Nichters and shook their hands, but did not reward them. Luckily for the family, a TV news re­porter filmed the story. People from all over the world heard the story and sent them letters, money and even jobs. A businessman even let them live in his house for free for six months. So far, the family has received over $1, 000, 000. Now the Nichters’ future is bright.

68. The best title of the reading would be________.

A. Money Is Everything              B. From Have-nots to Haves

C. A Kind Businessman             D. A Lost Wallet and the Police

69. Who found out the “major part of the money” in the wallet?

A. The police.             B. Jason.

C. Someone else in the shop. D. The man who lost the wallet.

70. The words “reward them” in the reading means “_______”.

A. speak highly of the Nichters            B. give something to the Nichters

    C. pay the policemen                  D. meet the news reporters

71. Which of the following is true about the Nichters?

A. They got lots of money from a reporter.

B. They made friends with the loser of the money.

C. They worked for a business for half a year.

D. They became known to many people.