根据《会计基础工作规范》的规定,会计机构负责人办理会计工作交接手续时,负责监交的人员

题型:单项选择题

问题:

根据《会计基础工作规范》的规定,会计机构负责人办理会计工作交接手续时,负责监交的人员应当是( )。

A.一般会计人员

B.主管会计工作负责人

C.单位负责人

D.单位负责人指定的人员

考点:会计资格考试会计从业资格(财经法规与职业道德)北京财经法规与会计职业道德
题型:单项选择题

述先锋派电影的概念

题型:单项选择题

支票的特点包括()。

A、支票有效期短,见票即付

B、在银行信用基础上产生,以贷款为依据

C、在银行信用基础上产生,以存款为依据

D、签发支票金额,以存款余额为限

E、支票有效期长,见信即付

题型:单项选择题

For about 120 dollars, visitors to China’s Great Wall can now leave their mark on a fake (仿造) wall built recently in the name of preventing graffiti (乱画) on the real structure.

The management office of the Juyongguan section of the Great Wall in Beijing built the fake wall and will charge 999 yuan for carvings on each brick, daily newspaper The First reported.

With 9,999 bricks available, the marble structure could help management earn 9.9 million yuan. Juyongguan’s management said they were hoping to satisfy visitor’s desire to leave something behind—usually their name or words of love—while discouraging them form caving graffiti on China’s best-known cultural relic.

The Great Wall, which receives four million visitors a year, has suffered greatly from graffiti. But the project has come under some criticism with The First citing (引用) one expert as saying many schemes to ‘protect’ the wall are actually aimed at getting profits from the cultural treasure.

The fake wall is located near the most-visited section of the real wall in Badaling and visitors usually travel to Juyongguan on their way to Badaling.

[写作内容]

以 约30个词概括短文的要点;

以约120个词写一篇短文,就“游客可付费在仿造长城上涂写留言”这一事件发表你的看法,并包括如下要点:

以你的实际或虚构的经历谈谈对某些人喜欢在旅游景点随便涂鸦留言的看法;

对于专门修一段仿造城墙让游客付高价留言的做法你是赞成还是反对,并简要陈述你的理由。

[写作要求]

可以参照阅读材料的内容,但不得直接引用原文中的句子。

标题自定,文中不能出现真实姓名和学校名称。

题型:单项选择题

某股份有限公司拟申请发行公司债券,下列选项中不属于发行条件的是( )。

A.净资产不低于人民币3000万元
B.债券到期一次性还本付息
C.最近三年的平均可分配利润是可支付公司债券一年的利息
D.累计发行在外的债券总面额不超过净资产额的40%

题型:单项选择题

成本中心考核的成本是()

A、不可控成本

B、责任成本

C、变动成本

D、产品成本

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