问题 多项选择题

下列各项中,属于对会计账簿的监督内容主要有()。

A.是否按规定设置账簿

B.有无伪造、毁灭会计账簿的情况

C.会计账簿的启用、记录是否规范

D.是否涂改、变造会计记录

答案

参考答案:A, B, C, D

解析:会计账簿是全面记录和反映一个单位经济业务,把大量分散的数据或资料进行归类整理,逐步加工成有用会计信息的簿籍,它是编制财务会计报告的重要依据。对单位依法设置会计账簿的检查具体包括:应当设置会计账簿的是否按规定设置会计账簿;设置会计账簿是否存在违反法律、行政法规和国家统一的会计制度的行为;是否存在账外设账的行为;是否存在伪造、变造会计账簿的行为。

阅读理解

Why do people love pandas so much? Perhaps it is because they look very cute, or perhaps it is because there are not many left.

Pandas are actually called giant pandas. Many people also call them panda bears because they are mammals (哺乳类) classified from the bear family. Giant pandas originate in China. Pictures of both the dragon and the giant panda are often regarded as the symbols of China.

Giant pandas look different from other bears because they are white with black patches around their eyes, over their ears, and across their bodies. Although they look adorable and move slow, they can be as dangerous as any other bear when they are angry. Pandas mostly eat bamboo, but they may also eat other food like eggs, fish, oranges and bananas.

Many people think that giant pandas have few babies, and that is one of the reasons that there are not many of them left. But scientists say that a female panda may have about five or six cubs during her life. The female panda gives birth to one or two panda cubs, but she is only able to take care of only one of her cubs. As a result, one of her cubs dies soon after birth because of a lack of intense care.

The giant panda is an endangered species, and there are only about 2,000 giant pandas left in the world. People have been trying hard to protect giant pandas. It looks like their work is paying off because the number of giant pandas is increasing.

小题1:Why do some people call “pandas” panda bears?

A.Because they look like bears.

B.Because they like to live with bears.

C.Because they are often regarded as bears.

D.Because they are mammals classified from the bear family.小题2:What do pandas like eating most?

A.Bamboo.

B.Fish.

C.Bananas.

D.Oranges.小题3:How many baby pandas can a female panda have in her life?

A.Three.

B.Four or five.

C.Five or six.

D.More than seven.小题4:What does the phrase “paying off ” mean in the last paragraph?

A.To result in success.

B. To pay money on it.

C.To stop working.

D. To make it work.

单项选择题