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[音频]Scientific research should improve our overall quality of life. The government should provide financial and political support to any research that is likely to result in immediate andsignificant benefits for the people. However, people's ideas 1)when it comes to whether the government should support scientific research with no practical use. Still 2)‍‍ people believe that the government should distribute adequate funds to any scientific research that aims to improve the 3)of people, even if it is of no practical use in the short run.Scientific research whose social benefits are immediate, predictable, and 4) should continue to be a high priority. For example, biotechnology research has been proven to help cure and prevent diseases; information technology enables education to be more 5) ; and communication technology facilitates global peace by improving mutual understanding among people and their participation in the democratic process.However, this is not to say that research whose benefits are less immediate or clear should be given a lower priority. It is difficult to predict which research will 6)lead to the greatest contributions to society. Reluctance to finance less practical scientific research could 7) the efforts to explore new knowledge. This is particularly true of the computer sciences. For instance, before the firstcomputer was invented, public opinions 8)it, as most people saw nothing practical in computer research. However, computers transformed the way human society evolved and proved to be of great avail in the long run,especially in terms of scientific development in fields such as the military, medicine, 9),and education.Therefore, never should we think that scientific research whose benefits are unknown10) since the purpose of any research should be to discover truths, whatever it might be.

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某会计主体2020年12月份发生以下经济业务:(1)支付上月份电费5 000元;(2)收回上月的应收账款10 000元;(3)收到本月的营业收入款8 000元;(4)支付本月应负担的办公费900元;(5)支付下季度保险费1 800元;(6)应收营业收入25 000元,款项尚未收到;(7)预收客户货款5 000元;(8)负担上季度已经预付的保险费600元。请分别计算权责发生制与收付实现制下,该会计主体2020年12月的收入、费用和收益的金额。

在收付实现制下不能确认为当期费用的项目是()。

A. 支付下年报纸、杂志费
B. 预提本月短期借款利息
C. 支付全年的财产保险费
D. 支付当月管理部门用房屋租金

下列属于谨慎性原则的是()。

A. 确定人民币为记账本位币
B. 固定资产加速折旧法的应用
C. 把企业集团作为会计主体并编制合并报表
D. 融资租赁租入资产

会计假设有()。

A. 会计主体
B. 持续经营
C. 会计分期
D. 历史成本计价

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