会计科目仅仅是名称而已,若要体现会计要素的增减变化及变化后的结果则要借助于账户。()
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会计核算以人民币为记账本位币。业务收支以外币为主的企业,也可以选择某种外币作为记账本位币,但编报的财务会计报告应当折合为人民币反映。()
A. 正确
B. 错误
听力原文:W: Exercise, exercise, exercise, we hear so much about it these days that even the experts can't agree on which exercises are best. Now some doctors are strongly encouraging arm exercises.
M: Arm exercises? Is that because our arms are too fat or flabby?
W: Actually, that's not the main reason. They say that arm exercises are an ideal way to become physically fit.
M: But don't arm exercises raise your blood pressure?
W: That they do. But the article I read mentioned ways to compensate for that.
M: How?
W: By adding leg exercise so the arms don't do all the work. Arm exercises alone aren't enough to increase metabolism before fatigue sets in. The more of a body that involves in the exercise, the better.
W: Sounds right to me.
M: So, what exercises do the experts recommend?
W: They mentioned quite a few. But some of the more popular ones are cycling with special bicycles that make you use both your arms and legs, and walking vigorously while wearing arms weights.
M: I must try that. I like to walk a lot.
(20)
A. They don't get rid of flabby arms.
B. They can damage arm muscles.
C. They aren't acceptable to most people.
D. They can raise one's blood pressure.
What can we infer from the third paragraph?
A. Radiation can kill an animal immediately.
B. Radiation at any level is not harmless.
C. The deformed cells can reproduce themselves.
D. Protection from radiation is always necessary.
听力原文: Laid-off workers are still the focus of China's unemployment problem.
Wang Yadong, a senior official at the Ministry of Labor and Social Security said the year will conclude the government's three-year policy of actively promoting employment. The plan was adopted in 2002 to provide subsidies and job opportunities for laid-off workers. He said that a system of unemployment insurance will take its place.
By the end of last year, there were 1.53 million laid-off workers from state-owned companies nationwide, with 930,000 currently registered in re-employment service centers.
Ministry spokesman Hu Xiaoyi said officials will expand the unemployment insurance system this year to employees of non-state-owned enterprises. So far, a dozen provinces - mostly in the east and the north - have established such systems, while western areas will catch up gradually.
Meanwhile, the number of jobless young people is on the rise. Statistics show young people make up an increasing part of the unemployed, 0.7 percent more than that from the same period over last year.
Analysts say the upward expansion in college enrolment in recent years is much to blame since it has ignored unbalanced industrial development and has failed to match market demands.
The undesirable employment situation can also be found in some poor areas, several industries and some special groups, including the disabled.
The ministry said it will produce a new package of measures to solve employment problems among laid-off workers, college students and the rural labor force during the next year.
(33)
A. To adopt a three-year policy.
B. To provide subsidies.
C. To create more job opportunities.
D. To adopt a system of unemployment insurance.