不属于当期的收入和费用,即使款项已在当期收付,也不应当作为当期的收入和费用,这一做法

题型:单项选择题

问题:

不属于当期的收入和费用,即使款项已在当期收付,也不应当作为当期的收入和费用,这一做法体现了()

A.及时性

B.持续经营

C.收付实现制

D.权责发生制

考点:注册会计师会计综合练习会计综合练习题库
题型:单项选择题

You want to run across the street to catch the bus? But wait! You’d better not. If a policeman sees you, you’ll have to pay a fine (罚款).

New traffic laws (交通法) say that if people cross the street when the light is red, they can be fined as much as 50 yuan.

Traffic accidents killed more than 104,000 people in China last year. Chinese cities have more cars than ever. Drivers and pedestrians (行人) must work together to make the streets safer.

The law has new rules for drivers and pedestrians. Drivers have to slow down when they are close to crosswalks. If people are in a crosswalk, cars must stop to let them pass.

There are rules for bus drivers, too. If bus drivers smoke, drink or make phone calls while driving, they can be fined. Buses that carry too many people are also against the law.

Pedestrians will have to walk more safely under the new law. They must cross streets at crosswalks. Also, they shouldn’t climb over the fences (栅栏) along streets.

Do you ride a bike to school? It’s not a good idea to carry classmates on the back. You could be fined 50 yuan. And stay in the bike lane (车道) when you’re riding. The big roads are for cars and buses.

Do you like to ride your uncle’s motorbike? When you put on your helmet (头盔), ask him to put one on, too. People on motorbikes must wear helmets, the new law says. If they don’t, they’ll have to pay 200 yuan.

Do you ride in cars often? Don’t forget to put on your seat belt (安全带), even if you’re going for a short taxi ride. It could save your life.

If you see a hit-and –run (肇事逃逸), tell the police. They may give you a reward (奖赏). And don’t be afraid to help people to the hospital if they are hurt in an accident. Don’t worry about money. The new law says that doctors must take care of them even if they can’t pay right away.

小题1:What does the word “crosswalk” mean in Chinese?

A.过马路

B.人行横道

C.立交桥

D.车行道小题2:If you are a bus driver, ______while you are driving, according to the new traffic laws.

A.you can make a phone call

B.you can’t talk to others

C.you can’t smoke

D.you can drink小题3:When you ride in a car, the first thing you must do is __________.

A.to put on the helmet

B.to pay the driver

C.to put on the seat belt

D.to see if it carries too many people小题4:You should do all the following EXCEPT(除了) _________.

A.carrying your classmate on the back when you’re riding a bike

B.phoning the police when you see a hit-and-run

C.helping people to the hospital if they are hurt in an accident

D.wearing your helmet while riding a motorbike

题型:单项选择题

Wallerian变性是()

A.轴索及髓鞘的变性

B.神经元纤维变性

C.神经元黏液变性

D.胶质纤维变性

E.神经元空泡变性

题型:单项选择题

主观唯心主义把主观精神(人的感觉、经验、观念、意志等等)作为唯一真实的存在和世界的本原,客观事物以至整个物质世界都是这种主观精神的产物。 下列观点属于主观唯心主义的是:( )

A.世界的本原是物质

B.世界是绝对精神的产物

C.天命主宰人间世界

D.我思故我在

题型:单项选择题

乘务员所发现的任何异常情况(包括机外起火、客舱充满烟雾、机体破损、异常声响等)都应及时向机长汇报,以下说法正确的是().

A.飞机在滑行、起飞、巡航阶段时应立即汇报

B.飞机在起飞、爬升阶段时,待安全带信号灯熄灭后立即汇报

C.最终近进与着陆时,待飞机滑出跑道后立即汇报

D.飞机在滑行、巡航时应立即汇报

题型:单项选择题

在刷涂双色门窗时,应特别注意分色界线的分明与整洁性。( )

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