题目内容

企业会计报表各项目的数据在同一企业不同时期应当口径一致,在不同的企业之间则不一定要相互可比。()

A. 正确
B. 错误

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资产负债表中资产是按照项目重要性的顺序排列的。()

A. 正确
B. 错误

So I wrote a nice holiday greeting to this man who, in my imagination, fires The New York Times from his bike aimed at our front door, causing more noise with mere newsprint than most people manage with sophisticated black market fireworks.
With a start, I realized that perhaps the reason for the 4 a.m. wake-up noise was not ordinary rudeness but carefully executed spite: I had not tipped Raoul in Christmases past. I honestly hadn't realized I was supposed to. This was the first time he'd used the card tactic. So I got out my checkbook. Somewhere along the line, holiday tipping went from an optional thank-you for a year of services to a Mafia-style. protection racket(收取保护费的黑社会组织).
Several days later, I was bringing our garbage bins back from the curb when I noticed an envelope taped to one of the lids. The outside of the envelope said MICKEY. It had to be another tip request, this time from our garbage collector. Unlike Raoul, Mickey hadn't enclosed his own Christmas card from me. In a way, I appreciated the directness. "I know you don't care how merry my Christmas is, and that's fine", the gesture said. "I want $30, or I'll 'forget' to empty your garbage bin some hot summer day".
I put a check in the envelope and taped it back to the bin. The next morning, Ed noticed that the envelope was gone, though the trash hadn't yet been picked up: "Someone stole Mickey's tip!" Ed was quite certain. He made me call the bank and cancel the check.
But Ed had been wrong. Two weeks later, Mickey left a letter from the bank on our steps. The letter informed Mickey that the check, which he had tried to cash, had been cancelled. The following Tuesday morning, when Ed saw a truck outside, he ran out with his wallet. "Are you Mickey?"
The man looked at him with scorn. "Mickey is the garbageman. I am the recycling". Not only had Ed insulted this man by hinting that he was a garbageman, but he had obviously neglected to tip him. Ed ran back inside for more funds. Then he noticed that the driver of the truck had been watching the whole transaction. He peeled off another twenty and looked around, waving bills in the air. "Anyone else"?
Had we consulted the website of the Emily Post Institute, this embarrassing breach of etiquette(礼节) could have been avoided. Under "trash/recycling collectors" in the institute's Holiday Tipping Guidelines, it says: "$10 to $30 each". You may or may not wish to know that your pet groomer, hairdresser, mailman and UPS guy all expect a holiday tip.
The newspaper deliveryman put a blank card inside the envelope because______.

A. he forgot to write a few words on it
B. he wanted the couple to send it back
C. he used it to ask for a Christmas tip
D. he was afraid of asking for a tip in person

According to the news item, efforts of environmental protection are especially affected by

A. lack of technology
B. rapid economic growth
C. unknown pollution sources
D. shortage of manpower

听力原文: Chinese government is poised to conduct its first national survey of pollution sources in February to help control environmental deterioration in the country. The study will identify and collect data on sources of industrial, agricultural and residential pollution for two months.
Last year, China's environment was facing a grave situation, with several major rivers and lakes clogged by industrial waste.
China's environmental cleanup is compromised by more than two decades of rapid economic growth, and a lack of technology especially. Every province, autonomous region and municipality has set up a census office and will report to a main center staffed by officials from government departments.
Data will be reviewed multiple times before being put into a database and will be analyzed in the second half of 2008. Findings will be examined and approved by mid-2009.
What is the purpose of the national survey?

A. To collect data on sources of pollution.
B. To identify pollution in rivers and lakes.
C. To help control environmental pollution.
D. To help control industrial wastes.

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