问题 判断题

变造会计资料,是以虚假的经济业务为前提来编制会计凭证和会计账簿,目的在于以假充真。( )

答案

参考答案:

解析: 本题考核会计资料的伪造。伪造会计资料,是以虚假的经济业务为前提来编制会计凭证和会计账簿,目的在于以假充真。变造会计资料,包括变造会计凭证和会计账簿,是用涂改、挖补等手段来改变会计凭证和会计账簿的真实内容,以歪曲事实真相。伪造、变造会计资料,其结果是造成会计资料失实、失真,误导会计资料的使用者,损害投资者、债权人、国家和社会公众的利益。

判断题
单项选择题

Beyond question, Clinton was supposed to close up, stay out of sight, and avoid second- guessing his wife’s boss. After his ego blustered into oncoming traffic during Hillary’s heated primary race (1) Obama, the nation suffered from yet another turn of Clinton fatigue.

(2) this week Bill Clinton showed an instinct for robust, inclusive leadership that the (3) White House occupant could make good use of right for the time being. With President Obama struggling to (4) the political damage from the Gulf oil spill, Clinton not only can’t help himself—he’s worth being listened.

The conventional-wisdom (5) on President Obama’s early reaction to the spill was (6) he didn’t emote enough. He didn’t feel the (7) of all those people in the crisis whose livelihood would be destroyed, whose clean waters and wildlife would be (8) in black gunk.

Clinton considers this is an unfair (9) but offers a different—and more pointed— lesson to his young successor. "I think we ought to (10) in the same boat for a while... Let’s just (11) the problem, and then we can hold everybody responsible and emote or not emote, " Clinton conversed (12) CNN Anchor Wolf Blitzer.

Obama’s first (13) after the oil spill was to "feel the blame" rather than "feel the pain, " which are pretty sarcastic words as it were. No one intends to let British Petroleum (BP) management (14) the hook—for dangerously cutting corners, and for a (15) safety record. However, the President’s (16) focus on scolding BP consumed (17) White House energy while the oil gushed.

Great leaders don’t rush to criticise; Instead they instinctively (18) solutions. Rudy Giuliani, who didn’t stop to blame (19) intelligence for letting it happen, stood out from New York mayor with a girlfriend problem to 9/11 hero when he took control of a crisis and instilled confidence that a ravaged city could (20) beyond a terrorist attack.

18()

A. call for

B. sum up

C. go over

D. look for