各种账务处理程序之间的区别在于登记总分类账的依据和方法不同。( )
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账务处理程序是指会计账簿体系为核心,将会计凭证、账簿、报表有机结合的方式。( )
A. 对
B. 错
由于各个企业的业务性质、规模大小、业务繁简程度不同,它们所采取的会计核算程序也不同。( )
A. 对
B. 错
采用汇总记账凭证核算程序,对于会计凭证可编制一贷多借或一借多贷的会计分录。( )
A. 对
B. 错
第三节 短文理解 2 阅读下列短文,从[A]、[B]、[C]三个选项中选择一个正确答案。 Joan worked in a hospital as a nurse. One evening there was a big dance at the hospital. Most of the doctors and nurses would be there, but of course somebody had to be left to look after the sick children, and Joan was not one of the lucky ones. She liked dancing very much, so when she had to start work that evening while her friends were getting ready to go to the dance, she felt very sorry for herself. She went to each sick child one after another and said good-night until she came to one little boy, Dicky. He was eleven years old, but he was already able to talk like an adult. Poor Dicky had a very serious illness, and now he was hardly able to move any part of his body except his hands. Joan knew he would never get any better, but he was always happy and always thinking about other people instead of about himself. Dicky knew that Joan loved dancing, so now when she came to say good-night to him, he greeted her with the words, "I’m very sorry that you have to miss the dance because of us. But we are going to have a party for you. If you look in my drawer (抽屉), you’ll find a piece of cake. I saved it from my supper today, so it’s quite fresh. And there is also a dollar there. You can buy something to drink with that. And I’d get up and dance with you myself if I were able to", he added. Suddenly the hospital dance seemed very far away and not at all important to Joan. Why did Joan feel sorry that evening