下列关于会计基本假设的表述中不正确的是()。A.会计核算的基本假设包括会计主体、持续

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问题:

下列关于会计基本假设的表述中不正确的是()。

A.会计核算的基本假设包括会计主体、持续经营、会计分期、货币计量和权责发生制

B.会计主体,是指企业会计确认、计量和报告的空间范围

C.会计分期规定了会计核算的时间范围

D.法律主体必然是一个会计主体

考点:中级会计实务第一章总论第一章总论题库
题型:单项选择题

助理人员在审计Y公司报表时,发现Y公司2005年报表中有关对X公司投资业务存在错报(已由C事务所审计)。注册会计师认为最适宜的补救办法是( )。

A.提请被审计单位召开临时股东大会予以说明

B.通报给Y公司,但不建议告知C事务所

C.要求Y对2005年会计报表修正并立即对外发布

D.考虑该事项对2006年度会计报表的影响

题型:单项选择题

下列各项中,错误的有()。

A、广播电台和电视台有权禁止未经许可将其播放的广播及电视转播

B、广播电台和电视台有权禁止未经许可将其播放的广播及电视录制在音像载体上以及复制音像载体

C、上述权利的保护期为50年

D、广播电台和电视台有权决定播放他人未发表的作品并支付报酬

题型:单项选择题

As John moved his bicycle out of the driveway, he heard his mom shout, “Don’t forget to lock it!” He thought to himself that she was such a   36  . Really, what could   37   at that little library in the small prairie(大草原)town?

The day,   38   most that summer, was bright and hot. As he   39  , sweat trickled(滴下) down. When he arrived at the library, he leaned his bike   40   the railing(栏杆) and,   41   his mother’s advice, didn’t bother to   42   it.

The library was extremely   43  , filled with the distinct smell of books.   44   in the stacks(堆), John spent longer than he’d imagined   45   just the right book. He waited patiently for his   46  , and watched   47   the librarian fed his card through the recorded machine.

As he went out of the library, he saw his bike   48   down the sidewalk. Walking beside it was a boy, perhaps fifteen years old.

“Hey! That’s my bike! What do you think you’re doing? Give it   49  .”

“Give it back! You’re   50  . It’s not yours.”

John felt   51   with this boy and his words that the bike was his own. What could he do? He wasn’t at all sure   52   to deal with him.

At that moment, John surprised himself.   53   a step toward the boy, he took   54   of his bike. “This bike is mine. You’ll have to give it back to me.”   55   by his determination, the boy let him go. John jumped on and rode home as quickly as he dared. He felt a little strange, however, and a bit older somehow, but he couldn’t quite put his finger on why.

36. A. housewife               B. mother                 C. worrier          D. talker

37. A. happen            B. steal              C. lose              D. take

38. A. as                       B. with                  C. of                     D. like

39. A. went                      B. rode              C. ran                       D. drove

40. A. to                          B. on                 C. at                        D. against

41. A. remembering          B. thinking       C. reminding           D. ignoring

42. A. lock                       B. place             C. mind             D. care

43. A. hot                  B. warm             C. cool                      D. cold

44. A. Missed                    B. Run             C. Seated           D. Lost

45. A. to choose          B. choosing         C. to search         D. searching

46. A. turn                 B. chance           C. book              D. Bike

47. A. as                   B. because          C. since              D. while

48. A. move                      B. moving         C. moved            D. being moved

49. A. in                   B. out               C. up                D. back

50. A. laughing                    B. smiling             C. cheating            D. joking

51. A. angry                      B. glad               C. sorry             D. content

52. A. what                      B. how               C. when             D. whether

53. A. Walking                     B. Making             C. Going               D. Taking

54. A. hand                          B. lift                    C. hold                  D. finger

55. A. scared                 B. surprised           C. worried             D. disappointed

题型:单项选择题

关于性腺分化描述正确的是()

A.生殖腺嵴和中肾嵴相邻,生殖腺嵴在外侧,中肾嵴在内侧

B.原始生殖腺细胞表达睾丸决定因子,性腺就会分化为睾丸

C.原始生殖腺细胞不表达睾丸决定因子,则在胚胎第6周时,原始性腺分化为卵巢

D.Y染色体长臂上有编码睾丸决定因子的性别决定区

E.性腺由原始生殖细胞和体腔上皮共同组成

题型:单项选择题

气体交换不足时往往表现为缺O2明显而CO2潴留却不明显,这是因为()

A.CO2的相对分子质量大于O2的相对分子质量

B.CO2的溶解度大于O2的溶解度

C.CO2的扩散速度快于O2的扩散速度

D.CO2分压差下降的速度比O2的慢

E.缺O2时机体组织生成的CO2量减少

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