试题与答案

会计核算的基本前提是______ 、______ 、______、______。

题型:填空题

题目:

会计核算的基本前提是______ 、______ 、______、______。

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解析:一般情况下,对于会计要素的计量,应当采用历史成本计量属性,例如,企业购入的存货、建造厂房、生产产品等,应当以购建资产发生的实际成本作为资产计量的金额。

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题型:单项选择题

阅读下面短文,回答下 * * 道题:

大爆炸理论的最直接的证据来自于对遥远星系光线特征的研究。在20世纪20年代,美国天文学家埃德温·哈勃测量了18颗恒星(它们距地球的距离是已知的)发来的光,发现它们全部都存在着红移。哈勃得出结论,这些恒星一定相对于我们(观测者)在后退。因为根据多普勒效应,恒星一边后退一边发光而且光速(相对于观测者)是不变的话,我们收到光的波长就会长于原来的值。就如远去时的声音将变向低音,光将偏向红光。哈勃认为,遥远星系的光波变长(红化)是由于宇宙正在膨胀的结果。在一个正在膨胀着的宇宙中的任何一点来观测,其周围的任何星系都是离它退行的,离它越远的星系退行速度越高。

如果宇宙正在膨胀,它在过去必定比较小(这也是蕴涵在膨胀观念中的逻辑结论)。如果能倒放这部“宇宙影片”,我们会发现,所有的星系在遥远的过去是聚合在一起的。并且根据现在的膨胀速度,我们还可以推断这种聚合状态必定出现在好几十亿年前。科学家们现在将之定在150亿年左右。

对大爆炸宇宙学有力支持的第二个观测证据出现在1965年。两位美国科学家彭齐亚斯和威尔逊偶然地检测到弥漫在全天空的微波背景辐射。这个发现被称为“宇宙微波背景辐射”。对它的测量表明,它的有效温度大约比绝对零度(约等于-273℃)高3度,可写为3K。只能将微波背景辐射解释为这是宇宙原初阶段(大爆炸阶段)的直接遗迹,把它看作为宇宙诞生时灼热火焰的余辉,是从大爆炸散落的残余辐射由于宇宙膨胀而冷却所具有的。实际上最早提出宇宙微波背景辐射假说的科学家就意识到,如果宇宙起始于遥远过去的某种既热且密的状态,那就应当留下某种从这个爆发式开端洒落的辐射。

文中画线处“红移”的意思是()。

A.恒星一边后退一边发光,观测者收到的光的光波变长

B.恒星发出的光呈现红色,观测者可以看到它缓缓后移

C.恒星如果用不变的光速发出光线,那么光线将偏向红色

D.恒星与地球的距离是已知的,它们向地球发出红色的光

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题型:单项选择题

This was one of my experiences (1) . When I was in my 30s, I was working for a large international company which had its head office in London. I was working in the (2) department.
The company had a training centre which was just outside London. Different courses were held there throughout (3) and I (4) go on one training course a year. These usually started (5) a Sunday evening and lasted six days.
Once I was (6) a week’s training course with about forty (7) sales people. I was in the bar on the Friday evening and suddenly a woman who was (8) behind the bar asked mea curious question. "I hope you don’t (9) my asking," she said, "but I’ve been (10) about it all week. Have you got a sister (11) Mary" The woman’s name was June. And she used to do various jobs at the training centre. She worked in the office, she organized all the food and drink for the centre and she worked in the bar at lunchtime and in the evening.
My answer (12) June’s question was "Yes", and June said, "I thought (13) . I met her last September when she was organizing a course here. " At that time, my sister was working for (14) company but in a different part of the country. That was (15) she came to be at the training centre.
(16) surprised me was how June guessed we were brother and sister. Three things made it even more (17) . First, she had met my sister six months before she met me. Second, they have about sixty new people every week at the training centre. So about one thousand five hundred people had (18) the centre in those six months. And (19) , my sister is married, so she doesn’t have the same family name as me.
We’re not (20) , but I guess we must look quite like each other.

A.where
B.when
C.what
D.how

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