试题与答案

进出口企业的财务报表是财务报告的核心，它是对（）。A．进出口企业财务状况、经营成果和

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题型：单项选择题

题目：

进出口企业的财务报表是财务报告的核心，它是对（）。

A．进出口企业财务状况、经营成果和现金流量的结构性表述

B．进出口企业财务状况、经营成果和现金流量的状态性表述

C．进出口企业财务状况、经营成果和现金流量的数量性表述

D．进出口企业财务状况、经营成果和现金流量的阶段性表述

答案：

参考答案：A

考点：外经贸从业人员考试外贸会计实务外经贸从业人员考试外贸会计实务真题2012年12月
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题型：单项选择题

The question of what children learn and how they should learn it is continually being debated and redebated. Nobody dares any longer to defend the old system, the learning of lessons parrot-fashion and the grammar with-a-whip system, which was good enough for our grandparents. The theorists of modem psychology have stepped in to argue that we must understand the needs of children. Children are not just small adults; they are children who must be respected as such.
Well, you may say, this is as it should be, and a good idea. But think further. What happens "Education" becomes the responsibility not of teachers, but of psychologists. What happens then Teachers worry too much about the psychological implications of their lessons, and forget about the subjects themselves. If a child dislikes a lesson, the teacher feels that it is his fault, not the child’s. So teachers worry whether history is "relevant" to modem young children. And do they dare to recount stories about violent battles Or will this make the children themselves violent Can they tell their classes about children of different races, or will this encourage racial hatred Why teach children to write grammatical sentences Verbal expression is better. Sums Arithmetic No, no; real-life mathematical situations are more understandable.
You see you can go too far. Influenced by educational theorists, who have nothing better to do than write books about their ideas, teachers leave their teacher-training colleges filled with grand, psychological ideas about children and their needs. They make elaborate, sophisticated preparations and try out their "modem methods" on the long-suffering children. Since one "modem method" rapidly replaces another, the poor kids will have had a good bellyful by the time they leave school. Frequently the modem methods are so sophisticated that they fail to be understood by the teachers, let alone the children; even more often, the relaxed discipline, so essential for the "informal" feeling the class must have, prevents all but a handful of children from learning anything.

What happens when teachers pay too much attention to the psychology of their lessons

A．They find that the children dislike the lessons.

B．They tend to blame students for their failure in teaching.

C．They do not pay enough attention to the actual lessons.

D．They no longer want to teach children history.
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