我国现行会计准则引入了“利得”和“损失”概念,收益的计量从收入费用观转变为资产负债观,充分体现了()的特点。
A. 权责发生制
B. 收付实现制
C. 全面收益观
D. 谨慎原则
E. 重要性原则
查看答案
what does the man expect from a new job? 查看材料
A quicker promotion.
B. Greater success.
C. More responsibilities.
D. More challenges.
What is the woman doing according to the dialogue? 查看材料
Arranging a seaside trip for old people.
B. Expressing her thanks to the trip organizer.
Complaining about yesterday" s seaside trip.
D. Asking the trip organizer to improve his work.
回答题
Directions:
Read the following texts in which five people wrote about being a vegetarian. For questions 61-65, match the name of each person (61-65) to one of the statements (A-G) given below. Mark youranswers on your ANSWER SHEET.
Laurie:
It is encouraging to see that, whether out of sympathy for animals or a concern for their own health or both, people are starting to realize that it does not pay to eat too far up on the food chain.
Meat need not be what is for dinner. Factory farming is barbaric and cruel. Every person who re-duces the use of animals in his life is performing a lifesaving act.
Jeff:
I am ready to be a vegetarian, but in our country, farmers, food producers, restaurants and su- permarkets are not prepared to support me. We all know that it is much easier and less expensive to get a hamburger at McDonald" s or Chinese takeout or a roast chicken from the supermarket than it is to take the time to shop for, assemble and cook a tasty, nutritious and fulfilling vegetarian meal.
Rod:
I"ve heard another term for vegetarians: beady-eyed vegetarians. They" 11 eat things with beady eyes (fish, chicken) but not with big, sad eyes (cows, lambs). A friend of mine explained it by saying he would eat only things he thought he could kill himself. He figures he can kill a fish but not a cow. That seems like a more honest and consistent rationale than some of the others I" ve heard.
Jerry:
As a moral vegetarian, I have found that there is great misunderstanding about vegetarian principles in our society. While some vegetarians keep off animals as a matter of health, we moral vegetarians don" t want other animals to live for us, nor do we want other animals to die for us, as they do for food, clothing and wasteful scientific research. All animals live for their own sake, not for mine.
Ellen:
Why do some people think that animals and human beings are the same? In my opinion, a hu-man life is worth a lot more than an animal" s. I think that we must stop thinking of meat eaters as killers. Vegetarians also kill vegetable life. Is there any difference? Eat vegetables and meat; both help you to be healthy and allow you to have all the nutrients your bodies need.
Now match the name of each person (61 to 65) to the appropriate statement.
Note: there are two extra statements.
Statements
Laurie 查看材料
All animals have the right to live for themselves.
B. Some vegetarians in fact eat small-sized animals.
C. Vegetarians need to do more to save animals"lives.
D. Some people have overstressed the rights of animals.
E. Vegetarians should be consistent in their eating habits.
F. How can I become a vegetarian without a favorable environment?
G. Eating less meat saves not only the life of animals but also that of your own.