问题 判断题

会计要素是会计对象的基本分类,是构成会计报表的基本要素,其进一步分类便是账户,账户被赋予借贷双方的记录空间就是会计科目。 ( )

答案

参考答案:

解析:会计要素是会计对象的基本分类,是构成会计报表的基本要求,其进一步分类便是会计科目。

填空题
单项选择题

The following two questions are based on the following passage:

A study by a group of dentists has concluded that regular use of a certain brand of mouthwash is as effective as flossing in preventing gum disease. The mouthwash company has released a television ad suggesting that people who do not like flossing can now rely solely on mouthwash and brushing to maintain good dental health. A leading manufacturer of dental floss brought a lawsuit against the mouthwash company demanding that the advertisement be discontinued on the grounds that it is misleading.

An electrical appliance company has submitted a new model of washing machine for stress and durability testing. After the conventional round of tests, 26 of the 90 machines tested no longer functioned. Observing these results, the company determined that the washing machine model was acceptable for the consumer market.
Which of the following, if true, most ply supports the company’s decision regarding the washing machine ?()

A. When the number one rated washing machine was submitted for stress and durability testing, 96 out of 100 machines were still functioning at the end of the test.

B. Because of the extreme stress of the testing process, any model that has more than two-thirds of its machines functioning at the end of the test process is considered sufficiently durable for the consumer market.

C. Most consumers will tolerate a washing machine that functions only 64 times out of 90 attempts.

D. Although the model tested is less durable than other models on the market, its projected price is considerably lower than that of the most durable models.

E. The electrical failure that brought down most of the 26 washing machines that ceased functioning could probably be avoided if the machine were redesigned.