问题 单项选择题

下列关于民间非营利组织会计的表述中,错误的是()。

A.以权责发生制为会计核算基础

B.在采用历史成本计价的基础上,引入公允价值计量基础

C.反映财务状况的会计要素包括资产、负债和所有者权益

D.设置了费用要素,而没有使用支出要素

答案

参考答案:C

解析:由于民间非营利组织资源提供者既不能享有组织的所有权,也不取得经济回报,因此,其会计要素不包括所有者权益和利润,而是设置了净资产这一要素。

阅读理解

Princeton University

Location

The University is in Princeton, New Jersey. It is an hour's train ride south of New York City and an hour's train ride north of Philadelphia.

Students

There are 4,600 undergraduates (本科生). There are also 1,900 post-graduate students, but Princeton is unusual among universities in having a student body made up largely of undergraduates.

Faculty

Princeton has about 700 full-time faculty members (教员). There are another 300 or so part -time and visiting faculty. All faculty members at Princeton are expected to teach and research.

Degrees

Princeton offers two undergraduate degrees: the bachelor of arts (A.B.) degree and the bachelor of science in engineering (B.S.E.) degree.

Academic Year

An academic year runs from September to late May and lasts two terms (fall and spring). A normal course load is four or five courses per term, although many students take extra courses.

Residences

Princeton provides housing for all undergraduate students. Freshmen and second-year students are required to spend their first two years in one of five colleges. Each college has its own dining hall, common rooms and computer centers.

Fees and Expenses (Academic Year 2004-2005)

Tuition (学费): $29,910

Room and board: $ 8,387

Other expenses (books, telephone, etc.): $ 3,083

Total: $ 41,380

小题1: How many kinds of faculty members are there in Princeton University?

A.Four.

B.Three.

C.Two.

D.One小题2: In Princeton University, an undergraduate will pay at least ________ for the Academic

Year 2004-2005 besides tuition.

A.$11,470

B.$ 52,850

C.$ 41,380

D.$ 8, 387小题3:In what way is Princeton University different from other American universities       according to the text?

A.All the faculty members at Princeton are expected to teach and research.

B.It provides housing for all undergraduate students.

C.Its students are mainly undergraduates.

D.It has five colleges.小题4: Which of the following is NOT true?

A.It's about an hour's train ride from Princeton University to the north of New York City.

B.Undergraduates should spend their first two years in one of five colleges.

C.An academic year lasts about nine months in Princeton University.

D.Princeton offers two undergraduate degrees.

单项选择题