题目内容

下列关于会计凭证说法不正确的有()

A. 记账凭证与原始凭证相比,它不能用来证明经济业务的发生,不具备法律的证明效力
B. 记账凭证若要替代原始凭证,则替代的单证必须具备原始凭证应有的项目
C. 原始凭证中若出现错误,应当由开出单位重开或者更正
D. 涉及现金和银行存款之间相互划转的经济业务只填制一张“付款凭证”,这样可以避免重复过账

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Farmers,as we all know,have been a hard time of it lately,and have turned to new ways earning income from their land.This involves not only planting new kinds of crops,but some (31) ways of making money,the most unusual of (32) has got to sheep racing.Yes,you heard me (33)!A farmer now holds sheep races on a regular basis,and during the past year over 100,000 people have turned up to (34) the race.“I was passing the farm on my way to the sea for a holiday,”one punter(赛马经纪人)told me,“and I thought I'd have a look.I didn't believe it was serious,to tell you the truth.”According to a regular visitor,betting on sheep is more interesting than betting on horses.“At proper horse races everyone has already studied the form of the horse (35),and there are clear favorites.But nobody has heard anything about these (36)!Most people find it difficult to tell one from another in any case.”I stayed to watch the races,and I must admit that I found it quite (37).In a usual sheep race,half a dozen sheep race down hill over a course of about half a mile.Food is waiting for them at the other end of the (38) just to give them some encouragement,I ought to add!The sheep run surprisingly fast,(39) they have probably not eaten for a while.Anyway,the crowd around me were obviously enjoying their day out at the races,(40) by their happy faces and the sense of excitement. 31()

A. common
B. strange
C. swift
D. illegal

David,who works at Unicom Inc,has been promoted to the Regional Manager for China.As his good friend,you will write a letter to () him.

A. thank
B. celebrate
C. apologize
D. congratulate

企业劳务的开始和完成分属不同的会计期间,且在资产负债表日提供劳务交易结果能够可靠估计的,应采用完工百分比法确认提供劳务收入。

A. 对
B. 错

--Would you like to go to Alice's birthday party next weekend?---().After all,there is quite a few days’time.

A. That all depends
B. It doesn’t matter
C. Don’t worry
D. Take it easy

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