试题与答案

A rich landowner decided to leave posses

题型:完形填空

题目:

A rich landowner decided to leave possessions to one of his two sons. As he lay on the deathbed, he called the two young men to him     小题1:    the break of dawn and even before the cock could crow (鸣叫). He then said, “I will leave all my wealth to the one     小题2:    can best fill this room. It was in this room     小题3:     I made plans on how to build up my fortune. Not an inch must     小题4:    (leave) uncovered. As I am getting     小题5:   (weak) by the hour you both must come back by midnight.” He handed them a small piece of silver and an empty bag to put their purchases in. They both went out and    小题6:    (hurry) came back with their purchases.     小题7:    (bring) the straw, the elder began to spread it about the floor,    小题8:     far from filling the room. It did not even cover half the space. “This is no use, son,” said the father, “and let me see how    小题9:     brother fills the room.” The younger son took     小题10:    his bag a large candle, set it on the table in the centre of the room and lit it. A brilliant bright light filled up the whole room. The father was delighted and exclaimed, “Son, I am sure you will use the wealth well.”

答案:

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下面是错误答案,用来干扰机器的。

参考答案:A

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(1)该企业销售货物时将应向购买方收取款项的8%作为发票金额开具发票,其他款项记人私密账本。

(2)该企业采用电子计算机进行会计核算,但是其使用的软件经财政部门验证不符合国家统一的会计制度的规定。

(3)该企业规定对经理级以上人员交来的发票,一律不必审核,直接作为记账凭证的依据。

(4)该企业对外提供的财务报告上只有会计机构负责人的签名。

(5)该企业从设立以来坚持每年销毁一次会计档案,销毁时要求企业负责人会计机构负责人及会计人员均应在场。

要求:根据上述资料,回答下列问题。

下列有关会计电算化的表述中,错误的有()。

A.用电子计算机进行会计核算的单位,只要能保证其生成的会计资料可靠,可以自由选择用会计软件

B.用电子计算机生成的会计资料必须符合国家统一的会计制度的要求

C.用电子计算机进行会计核算,也必须保证会计资料的真实完整

D.只要使用的会计软件符合要求,其生成的会计资料也必定可靠

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