【正文】 題 : 會(huì)計(jì)賬簿是由具有 — 定格式、相互聯(lián)系的賬頁所組成，用來序時(shí)、分類地全面記錄一個(gè)企業(yè)、單位經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)的會(huì)計(jì)簿籍。 A 正確 第 72 題 : 關(guān)于會(huì)計(jì)主體和法律主體的區(qū)別，描述正確的是 (A )。 D 在必要的情況下，其實(shí)性原則并非不可違背 第 74 題 : 會(huì)計(jì)核算所要反映和提供的會(huì)計(jì)信息必須有助于會(huì)計(jì)信息使用者正確地做出經(jīng)濟(jì)決策，即會(huì)計(jì)信息必須滿足宏觀經(jīng)濟(jì)管理的需要，滿足各有關(guān)方面了解企業(yè)財(cái)務(wù)狀況和經(jīng)營成果的需要， 滿足加強(qiáng)內(nèi)部經(jīng)營管理的需要，這是 ( C )的要求。 D 配比性原則 第 76 題 : 按照歷史成本原則，企業(yè)對(duì)資產(chǎn)、負(fù)債等項(xiàng)目的計(jì)量應(yīng)當(dāng)基于經(jīng)濟(jì)業(yè)務(wù)的（ A )。 D 謹(jǐn)慎性原則意味著企業(yè)可以設(shè)置秘密準(zhǔn)備 第 78 題 : 關(guān)于重要性原則，理解正確的是 ( D)。 第 79 題 : 下列哪個(gè)不屬于會(huì)計(jì)要素 ( B )。 D 營業(yè)外收入不包括在收入要素內(nèi) 第 81 題 : 企業(yè)在一定會(huì)計(jì)期間發(fā)生的所有費(fèi)用可以分為 (D )。 C 利潤(rùn) 好文檔，好分享，僅供參考 第 83 題 : 會(huì)計(jì)等式的基本平衡式是 ( A )。 A資產(chǎn)、成本與費(fèi)用的增加列在借方 第 85 題 : 財(cái)務(wù)管理的目標(biāo)是 ( A)。 D 股市平均收益率、國債的利率均可 第 87 題 : 關(guān)于財(cái)務(wù)會(huì)計(jì)的目標(biāo)，描述正確的是 (ABC)。 A會(huì)計(jì)主體 B 持續(xù)經(jīng)營 C 會(huì)計(jì)分期 D 貨幣計(jì)量 第 89 題 : 企業(yè)會(huì)計(jì)核算要遵守的基本原則可以劃分為幾大類，分別是 (ABCD )。 A權(quán)責(zé)發(fā)生制原則是指凡是當(dāng)期已經(jīng)實(shí)現(xiàn)的收入和已經(jīng)發(fā)生或應(yīng)當(dāng)負(fù)擔(dān)的費(fèi)用，不論款， C 權(quán)責(zé)發(fā)生制原則的核心是根據(jù)權(quán)責(zé)關(guān)系的實(shí)際發(fā)生和影響期間確認(rèn)企業(yè)的收支和損 第 91 題 : 資產(chǎn)應(yīng)該包括以下哪些特征 ( ABCDE )。 第 92 題 : 關(guān)于負(fù)債理解正確的是 (ABCD )。 A除非企業(yè)發(fā)生減資或者清算，否則企業(yè)就不需要像償還負(fù)債那樣去償還所有都者權(quán)益。 第 94 題 : 財(cái)務(wù)會(huì)計(jì)報(bào)告包括 (ABC )。 A資產(chǎn)負(fù)債表 B 損益表 C 固定資產(chǎn)登記表 第 96 題 : 業(yè)務(wù)收支以外幣為主的企業(yè)，其記賬本位幣應(yīng)為 (C ). C 人民幣和該種外幣均可 第 97 題 : 財(cái)務(wù)管理原則包括 ( ABCDE )。 A憑證的名稱和編號(hào) B 經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)摘要 C 會(huì)計(jì)科目的名稱、方向和金額 D 憑證填制的日期和有關(guān)人員的簽章 E 所附原始憑證張數(shù) 第 99 題 : 登記日記賬的方式是按照經(jīng)濟(jì)業(yè)務(wù)發(fā)生的時(shí)間先后順序進(jìn)行（ A ）。 A會(huì)計(jì)目標(biāo) 補(bǔ)充： 分類科目和明細(xì)分類科目之間有密切關(guān)系，從性質(zhì)上說，是（ ）的關(guān)系 統(tǒng)馭和從屬 國務(wù)院于 2021 年 6 月 21 日公布了 ( )，對(duì)企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告的含義、構(gòu)成等，均作了規(guī)范。 會(huì)計(jì)科目 ( )是會(huì)計(jì)的主要內(nèi)容，是會(huì)計(jì)的基礎(chǔ)。 A．流動(dòng)資產(chǎn)賬戶 流動(dòng)資產(chǎn)是指可以在 ( )內(nèi)變現(xiàn)或耗用的資產(chǎn)。 配比原則 賬簿按其外表形式不同，可分為（ ）。 A. 會(huì)計(jì) 主體 . 會(huì)計(jì)循環(huán)就是按一定的步驟反復(fù)運(yùn)行的會(huì)計(jì)程序。 正確 無形資產(chǎn)是指能夠長(zhǎng)期使用、不具有實(shí)物形態(tài)、能給企業(yè)的生產(chǎn)經(jīng)營帶來超額利潤(rùn)的 資產(chǎn)。 對(duì) 會(huì)計(jì)核算形式也稱會(huì)計(jì)核算程序或賬務(wù)處理程序，是指憑證和賬簿組織、記賬程序和方法相互結(jié)合的方式。 對(duì) 原始憑證是在經(jīng)濟(jì)業(yè)務(wù)發(fā)生時(shí)取得或填制的，用以記錄和證明經(jīng)濟(jì)業(yè)務(wù)的發(fā)生或完成情況，明確經(jīng)濟(jì)責(zé)任，并作為記賬原始依據(jù)的一種會(huì)計(jì)憑證。 正確 客觀性原則是指會(huì)計(jì)核算應(yīng)當(dāng)以實(shí)際發(fā)生的交易或事項(xiàng)為依據(jù)，如實(shí)反映企業(yè)的財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量 正確 好文檔，好分享，僅供參考 RICHMOND — After hearing that Washington Redskins tight ends coach Sean McVay had been promoted to offensive coordinator in January, tight end Jordan Reed called McVay to offer his congratulations and ask a question. Reed and McVay grew close last season, and Reed wondered whether McVay would still have time for him. “ Can you believe that?” asked McVay, who smiled and shook his head while recalling the conversation Friday during a break from practice. “He actually thought I’d be too busy for him. You always make time for guys like him.” Jason Reid is a sports columnist with the Washington Post. He joined the Post’s Redskins team in 2021 after 15 years covering many beats at the Los Angeles Times. View Archive Google+ Especially if you’re an assistant coach who hopes to remain employed. Coach Jay Gruden has big plans for the young tight end, whose bination of size, speed — he’s listed at 6 feet 2, 237 pounds and covers the 40yard dash in seconds — and route running make him a major matchup problem for defenses. And with deepthreat wide receiver DeSean Jackson often expected to draw double teams, Reed and others in the Redskins’ receiving corps should benefit from single coverage. No one needs to tell Gruden how to best use Reed. However, if Gruden ever has a question about Reed, he can call on McVay, who knows him better than anyone in the anization. The work they did together last fall could help Reed blast off this year. From the start, they developed a model coachplayer relationship. “He’s o bv iously a great player, but I really enjoy him as a person, too,” McVay said. “He’s a great guy, so you want to continue to be involved with him.” Generally, head coaches are father figures, disciplinarians. Position coaches are supposed to be like big brothers. The best skillfully walk the line of being a supervisor, teacher and friend. They’re the ones in whom players usually confide. During threeplus seasons coaching Redskins tight ends, McVay had a good rapport with all players who reported to him. He took pride in working hard and being honest, figuring that’s the best way to lead. For that, he earned the players’ respect. 好文檔，好分享，僅供參考 A thirdround selection from Florida in the 2021 draft, Reed quickly learned that McVay had his back. Whatever he needed — another question answered in the meeting room, extra work after practice or a quick tip on the sideline during games — McVay delivered way before Reed ascended to the top of the depth chart. Some assistants attempt to latch onto fastrisers, hoping to advance their careers, and ignore the players at the bottom of the roster, but “Coach McVay always tries to help everybody,” Reed told me recently. “You know if he says something, he means it.” Reed peppered McVay with questions about every aspect of playing tight end in the NFL, his role in the Redskins’ offense and what he could do to improve. Although Reed began the season as the thirdstring tight end behind veterans Fred Davis and Logan Paulsen, coaches and players privately raved about the big plays he made in closed practices. It only was a matter of time, many said, before Reed supplanted Davis as the starter. Davis accelerated the process by continuing to be a knucklehead— you can’t repeatedly fall asleep in meetings and then plain about how you’re being used — and it became clear Reed was too good to remain on the sideline. When it es to wood preference for their bats, players know what they like and don’t like. Some swear by one type of wood. Others use multiple kinds. Their explanations for why maple is better than ash, or yellow birch is better than maple, or whatever their preferences, are rooted in perception, researchers said. In the case of wood, perception isn’t reality. Perception When catcher Jose Lobaton was in Class AAA, someone told him he should use a yellow birch bat because it hardens with each impact. After Lobaton joined the Nationals, fellow catchers Wilson Ramos and Sandy Leon convinced Lobaton to try a maple bat.