试题与答案

可以不附原始凭证的记账凭证有______。 A.一张原始凭证涉及几张记账凭证的 B.

题型:多项选择题

题目:

可以不附原始凭证的记账凭证有______。

A.一张原始凭证涉及几张记账凭证的

B.更正错误的记账凭证

C.一张原始凭证需要有多个单位共同使用

D.期末结账的记账凭证

答案:

参考答案:B,D

解析: 除结账和更正错误的记账凭证可以不附原始凭证外,其他记账凭证必须附有原始凭证。

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题型:多项选择题

下列关于财务净现值的说法,正确的有( )。

A.财务净现值是反映项目在计算期内获利能力的动态评价指标

B.一个项目的净现值是指项目按照财务内部收益率,将各年的净现金流量折现到建设起点的现值之和

C.财务净现值等于总投资现值乘以净现值率

D.财务净现值大于零,表明项目的获利能力超过设定的收益率

E.一般来说,财务净现值大于零的项目是可以接受的

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题型:阅读理解

Little Mary is a good girl. She’s in Grade 2 now. Her home is not far from school, but she is often late for class because she likes watching TV, listening to music in the evening and she goes to bed very late. So she can’t get up on time in the morning.

This term Mr White, Mary’s uncle, works in her school. He teaches Grade 2 history. He often tells Mary to follow the school rules and come to school on time.

Today Mary get up late again. When she comes to school, it is 8:15 . Her uncle is waiting for her at the school gate. “You are ten minutes late for the first class.” Mr White says angrily (生气地). “Why are you often late for class?” “Every time when I get to the street corner(街角), I always see a sign(标志). It says ‘SCHOOL-GO SLOW!(慢行)’ ” says Mary.

小题1:Mary is a _______year student.

A.fifth

B.second

C.first

D.three小题2:Mary is often late for school. Which reason (原因)is NOT true?

A.She likes watching TV

B.She likes listening to music.

C.Her mother isn’t at home

D.She can’t get up on time in the morning小题3:What does Mr White teach?  He teaches___________.

A.English

B.Chinese

C.math

D.history小题4:The first class begins at _________.

A.8:10

B.8:00

C.8:05

D.8:15小题5:The sign(标志) on the street corner(街角) is for _______.

A.drivers

B.Mary

C.students

D.teachers

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