题目内容

业务收支以外币为主的单位,可以选择某种外币作为记账本位币,并按照记账本位币编制财务会计报告。()

A. 正确
B. 错误

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产生未达账项的原因是记账错误,应采用适当的方法予以更正。()

A. 正确
B. 错误

听力原文:W: Seldom did I go to dancing balls when I was at college. I was indulged in books day after day.
M: Really, Lucy? Your roommate Rose once told me you had been granted as dancing star when you were a junior at college.
Q: What does the man mean?
(16)

A. Rose liked dancing very much when she was at college.
B. Rose and Lucy were good friends when they were roommates.
C. The man believed what Lucy told him.
D. The man doubted what Lucy told him.

在重置成本计量下,负债按照现在偿还该项债务所需支付的现金或者现金等价物的金额计量。()

A. 正确
B. 错误

W: Of course I do mind. Don't you see the house is in a mess? Well, there's not much I can do about your plan, is there?
Q: What do we learn from the conversation?
(18)

A. The woman has to agree that the man watches the football game that night.
B. The woman successfully persuades the man to clean the house that night.
C. The woman doesn't mind the house is in mess at all.
D. The woman wants to watch the football game herself.

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