题目内容

会计账簿发生隔页、缺号时,应当按会计制度规定的方法更正,并由______在更正处盖章。

A. 会计人员
B. 会计机构负责人
C. 会计主管人员
D. 单位负责人

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下列属于对会计人员的业务管理的有______。

A. 会计人员的任免
B. 会计人员的从业资格管理
C. 会计人员的专业技术职务资格管理
D. 会计人员的继续教育管理

"Forests are the lungs of our land," said Franklin Delano Roosevelt. Twenty years ago, the world"s lungs were diseased. Roughly half of all the planet"s once-luxuriant tropical forests had been felled and the further deterioration of the Earth"s green spaces seemed【C1】______. Over time countries【C2】______ a "forest transition curve". They start in【C3】______with the land covered in trees. As they get richer, they fell the forest and the curve drops sharply until it reaches a low point when people decide to【C4】______whatever they have left Then the curve rises as reforestation【C5】______. At almost every point along the【C6】______, countries are now doing better deforested are【C7】______down less; reforesters are【C8】______more. This matters to everyone because of the extraordinary【C9】______that tropical forests make to reducing carbon emissions. Trees are carbon【C10】______. If you fell and burn them, you【C11】______ carbon into the atmosphere. If you let them【C12】______they store carbon away in their trunks for centuries. Despite decades of【C13】______, tropical forests are still【C14】______about a fifth of emissions from fossil fuels each year. Encouraging countries to plant trees (or【C15】______ them from logging) is by far the most【C16】______way of reducing greenhouse-gas emissions.【C17】______Brazil had kept on felling trees as rapidly as it was cutting them【C18】______in 2005, it would, by 2013, have put an extra 3.2 billion tonnes of carbon dioxide into the atmosphere. As a way of【C19】______the environment, protecting trees is hard to beat. It is in everyone"s interest to find out which forest policies work—and【C20】______them. 【C12】

A. grow
B. vanish
C. supervise
D. perish

企业在编制财务报表前,除应当全面清查资产、核实债务外,还应当完成的工作包括______。

A. 核对各会计账簿记录与会计凭证的内容、金额等是否一致,记账方向是否相符
B. 检查相关的会计核算是否按照国家统一的会计制度的规定进行
C. 检查是否存在因会计差错、会计政策变更等原因需要调整前期或者本期相关项目
D. 对于国家统一的会计制度没有规定统一核算方法的交易、事项,检查其是否按照会计核算的一般原则进行确认和计量以及相关账务处理是否合理

根据《会计法》的规定,下列各项中,应当追究当事人法律责任的行为有______。

A. 授意、指使会计人员及其他人员伪造、变造会计凭证
B. 提供真实的财务报表
C. 隐匿依法应当保存的会计凭证
D. 在法定会计账簿之外私设会计账簿

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