题目内容

对会计软件的______要求是指会计软件提供的数据输入项目、科目编码方案、计算和结账功能应符合会计制度规定。

A. 安全性
B.合法性
C. 可恢复性
D. 控制性

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用户可以通过电子公告板系统______同未曾谋面的朋友聊天、组织沙龙、讨论问题、洽谈商务、获得帮助或者向其他人提供信息。

A. QQ
B. EMAIl
C. BBS D.WWW

在Word的编辑状态下,当前在汉字输入状态,若要切换到输入大写英文字母状态,应当按()。

A. Caps Lock键
B. Shift键
Ctrl+空格键
D. Ctrl+Shift键

一般由专业软件公司研制,公开在市场上销售,能适应不同行业、不同单位会计核算与管理基本需要的会计核算软件称为______。

A. 专用会计核算软件
B.通用会计核算软件
C. 独立型会计核算软件
D. 非独立型会计核算软件

Europe is desperate to succeed in business. Two years ago, the European Union’s Lisbon summit Set a goal of becoming the world’s leading economy by 2010. But success, as any new age executive coach might tell you, requires confronting the fear of failure. That is why Europe’s approach to bankruptcy urgently needs reform. In Europe, as in the United States, many heavily indebted companies are shutting up shop just as the economy begins to recover. Ironically, the upturn is often the moment when weak firms finally fail. But America’s failures have a big advantage over Europe’s weaklings: their country’s more relaxed approach to bankruptcy. In the United States the Chapter 11 law makes going bust an orderly and even routine process. Firms in trouble simply apply for breathing space from creditors. Managers submit a plan of reorganization to a judge, and creditors decide whether to give it a go or to come up with one of their own. Creditors have a say in whether to keep the firm running, or to liquidate it. If they keep it running, they often end up with a big chunk of equity, if not outright control. But shutting a bust European company is harder in two other ways. First, with no equivalent of Chapter 11, bankruptcy forces companies to stop trading abruptly. That damages the value of the creditors’ potential assets, and may also cause havoc for customers. Second, a company that trades across the European Union will find that it has to abide by different bankruptcy laws in the 15 member states, whose courts and administrators may make conflicting and sometimes incompatible stipulations. The absence of provision for negotiations between companies and creditors increases the temptation for government to step in. When governments do not come to the rescue, the lack of clear rules can lead to chaos. As a result of all this, Europe’s teetering firms miss the chance to become more competitive by selling assets to others who might manage them more efficiently. Their sickly American rivals survive, transformed, to sweep the field. Which of the following is TRUE according to the text [A] The achievement of Lisbon’s goals would precede the elimination of chaos. [B] The best way to help European firms may be to make it easier for them to fail. [C] It is high time that the rigid bankruptcy laws in the U. S. were radically changed. [D] Shutting a weak American company means ending up with a big chunk of assets.

An opportunity now exists to think again about Europe’s approach to bankruptcy. The European Union is expected to issue a new directive on the subject in May. Germany has begun to update its insolvency law. And last year Britain produced a white paper saying that a rigid approach to bankruptcy could stifle the growth needed to meet Lisbon’s goals.

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