题目内容
对于明细科目较多的总账科目,可在总分类科目与明细分类科目之间设置二级或多级科目。()
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会计科目是设置会计账户依据,使会计账户的名称。因此,会计科目与会计账户一样具有一定的结构,用于反映会计要素的增减变动情况和结果。()
账户是对会计要素的具体内容进行分类核算的项目。()
对于一个账户的同一方,可能既记录某类经济业务的增加,同时又记录该类经济业务的减少()
Part 1 Listening comprehensionSection ADirections: In this section, you will hear three news reports. At the end of each news report, you will hear two or three questions. Both the news report and then questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A., B., C. and D.. Then mark the corresponding letter on Answer Sheet 1with a single line through the centre.Questions l and 2 are based on the news report you have just heard.1. ____________ 2._________Questions 3 and 4 are based on the news report you have just heard.3. ____________ 4.___________Questions 5 to 7 are based on the news report you have just heard.5.__________ 6._____________ 7.___________Section BDirections: In this section, you will hear two long conversations. At the end of each conversation, you will hear four questions. Both the conversation and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A., B., C. and D.. Then mark the corresponding letter on Answer Sheet 1 with a single line through the centre.Questions 8 to 11 are based on the conversation you have just heard.8.__________9.__________10.__________11.__________Questions 12 to 15 are based on the conversation you have just heard.12.__________13.__________14.__________15.__________
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