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简述招标投标的作用。

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由小学到中学，所修习的无非是一些普通的基本知识。就是大学四年，所授课业也还是相当粗浅的学识。世人常称大学为“最高学府”，这名称以易滋误解，好像过此以上即无学问可言：大学的研究所才是初步研究学问的所在，在这里做学问也只能算是粗涉藩篱，注重的是研究学问的方法与实习。学无止境，一生的时间都嫌太短，所以古人皓首穷经、头发白了还是在继续研究，不过在这样的研究中确是有浓厚的趣味。(梁实秋)

资金一般就是指企业的库存现金和银行存款。 ( )

A. 对
B. 错

University Physics is intended for students of science and engineering. Primary emphasis is on physical principles and problem- (46) ; historical background and specialized practical applications have been given a place of (47) importance. Many worked-out examples and an extensive collection of problems are included within each chapter.In this (48) edition, the basic philosophy and outline and the balance between depth of treatment and (49) of subject-matter coverage are unchanged from previous editions. We have tried to preserve those features that users of (50) editions have found desirable, (51) incorporating a number of changes that should enhance the book’s usefulness.The textbook is adaptable to a wide variety of (52) outlines. The entire textbook can be used for a(n) (53) course two or three semesters in length. For a less intensive course, many instructors will want to (54) certain chapters or sections to tailor the book to their individual needs. The arrangement of this edition facilitates this kind of (55) 48（）

会计要素是会计对象的具体化，是对会计对象的基本分类。 ( )

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B. 错