10. 以下对内部控制的理解错误的是( )。 A. 内部控制就是单纯的内部会计控制 B. 内部控制就是内部牵制 C. 内部控制并不是越严格越好 D. 内部控制制定后,可以一成不变 ...
5. 有利于发挥各个编制部门主观能动性的预算编制程序是( )。 A. 自上而下式 B. 自下而上式 C. 上下结合式 D. 上下并行式 ...
15. 一套全面、完善的内部会计制度至少应当包括的方面有( )。 A. 会计内部会计核算办法 B. 会计政策手册 C. 成本计算规程 D. 固定资产目录 E. 对账制度和财产清查制度 ...
5. 根据风险的性质不同,可将其划分为( )。 A. 静态风险 B. 动态风险 C. 纯粹风险 D. 投机风险 E. 系统风险 ...
18. Before petroleum______, another way has to be found. A. takes out B. runs out C. makes out D. works out ...
8. The schedule is _________ to change without notice. A. object B. project C. reject D. subject ...
23. As ________, he did not show up at the party. A. was expected B. would be expected C. had been expected D. expected ...
13. I used to _______ on electricity, but I've switched to gas. A. cook B. cooking C. cooked D. cooks ...
3. The price is $14.90, _________ postage. A. includes B. including C. to include D. included ...
18. The red rose is her _________. A. favor B. favorite C. like D. best ...
8. When I first arrived in Japan, I was surprised ________ the way people greeted each other. A. of B. to C. with D. at ...
23. She never lost her _________ for teaching. A. enthusiasm B. enthusiastic C. engine D. theme ...
13. They _______ him as their friend and teacher. A. looked into B. looked at C. looked upon D. looked up ...
3. They had talked only for a few minutes ________ they found they were of different opinions. A. unless B. while C. before D. once ...
18. The message ________ Mr. Black was elected chairman of the committee arrived just in time. A. which B. what C. that D. how ...
8. The audience _______ warm cheers. A. broke off B. broke in C. broke into D. broke in on ...
1. About six years ago I was eating lunch in a restaurant in New York City when a woman and a young boy sat down at the next table, I couldn’t help overhearing parts of their conversation. At one point the woman asked: “So, how have you ...
22. Most of his _________were never carried out for lack of them. A. schemes B. skills C. techniques D. thoughts ...
12. This would ______ them to double their output of machine guns. A. enable B. able C. available D. enhance ...
2. Immigrants have to adapt themselves culturally and physically to the new surroundings ____ they have moved. A. on which B. by which C. into which D. from which ...
26. —May I ______ one pound of orange juice? —Certainly. A. have B. carry C. fetch D. bring ...
16. The central services of that broadcasting company to some extent _____ the regional stations. A. feed off B. feed out C. feed up D. feed in ...
6. He requested that the Premier _______ him an interview. A. agree B. grant C. admit D. arrange ...
30. --I’d like to hold a party. Will Saturday do? --______. A. It’s been a pleasure B. Fine C. Do it D. You’re welcome ...
20. Our company’s visitors decided to stay in our city for _______ two days as they wanted to have a look around. A. other B. the other C. another D. other’s ...
10. Immigrants have to adapt themselves culturally and physically to the new surroundings ____ they have moved. A. on which B. by which C. into which D. from which ...
25. He stopped his ears with his hands to _____ the terrible noise. A. show off B. cut out C. keep from D. shut out ...
15. He is of French ____ but he is now an American. A. root B. source C. origin D. base ...
5. Friendly relationship can no longer be _____ between us A. kept B. conserved C. maintained D. preserved ...
20. Her ideas were no longer in ____ with ours. A. satisfaction B. contentment C. harmony D. success ...
10. ______ and see if you like it. A. Try candy B. Do try candy C. Try this candy D. When you try this candy ...
25. Every culture has developed _____ for certain kinds of food and drink, and equally strong negative attitudes toward others. A. preferences B. expectations C. fantasias D. fashions ...
15. He ______ when the bus came to a sudden stop. A. was almost hurt B. was hurt himself C. was to hurt himself D. was hurting himself ...
5. He is______ than his brother in writing. A. best B. better C. good D. clever ...
30. There was no choice but_____ indoors, as it was raining hard outside. A. stay up B. stayed C. staying up D. to stay ...
20. The computer was one of the greatest______ in the 20th century. A. inventions B. discoveries C. findings D. explorations ...
10. Such noble deeds of the doctors and nurses can't be only____ with money. A. rewarded B. awarded C. praised D. valued ...
3. Maybe ten year-old Elizabeth put it best when she said to her father, “But, Dad, you can’t be healthy if you’re dead.” Dad, in a hurry to get home before dark so he could go for a run, had forgotten to wear his safety belt—a mista...
25. _________ most students, she was always well prepared and never came to class late. A. Like B. As C. For D. To ...
15. When we finally arrived, a lady gave us a ____ introduction of the university. A. clear B. brief C. main D. abstract ...
5. We should write________, even when there’s not much to say. A. now and then B. by and by C. step by step D. more or less ...
30. The policeman saved the little girl from the gangs. He’s never afraid of them. I think he is a man of _________. A. importance B. use C. courage D. value ...
20. _________ most students, she was always well prepared and never came to class late. A. Like B. As C. For D. To ...
10. Eye_______ is very important when delivering a speech in public. A. touch B. sight C. sign D. contact ...
10. 不应纳入合并报表编制范围的有( ) A. 准备关闭的全资子公司 B. 已宣告破产的子公司 C. 短期持有半数以上子公司的权益性资本 D. 非持续经营所有者权益为负数的子公司 E. 已宣告被清理整顿的子公司 ...
15. 对于集团内部的存货交易,在编制合并会计报表时应当() A. 不存在未实现的内部损益时,应将母公司的销售收入与子公司的销售成本相抵消 B. 不存在未实现的内部损益时,应将母公司的销售收入与母公司的销售成本相抵消 C. 不存在未实现的内部损益时,应将...
5. 期货合约交易的对象是标准化合约,这就是说( A. 期货合约交易一定不包括实物交割 B. 期货合约交易一定包括实物交割 C. 期货合约交易既可以包括实物交割,也可以不包括实物交割 D. 以上所述都不对 ...
5. 分支机构在业务管理和会计核算方面的特征主要有( ) A. 有独立的法人地位 B. 有经营资金要从总公司取得,并在总公司达到严格控制和直接管理下从事业务经营 C. 是一个独立的会计主体 D. 其会计报表作为总公司的一个组成部分,经总公司汇总处理后才对...
10. 对于集团内部的存货交易,在编制合并会计报表时应当( ) A. 存在未实现的内部损益时,应将顺流销货所形成的母公司的内部销售收入与子公司的内部销售成本及内部已实现的利润相抵消 B. 存在未实现的内部损益时,应将顺流销货所形成的母公司的内部销售收...
10. 在编制合并资产负债表时,合并财务报表工作底稿中编制的抵销分录中,将母公司权益性资本投资项目与子公司所有者权益项目相抵销时,下列说法错误的是()。 A. 借记或贷记“商誉” B. 借记或贷记“少数股东权益” C. 不涉及“商誉” D. 将子公司所有...