下列关于会计凭证传递程序说法正确的事（）

下列各项中，属于我国采用的会计分期是（）

下列属于自制原始凭证的有（）

目前我国会计实务中，一般是以编制记账凭证取代原来的日记账过账，并贯彻平行登记原则，账账之间通过记账凭证相互制约和核对，可见日记账的过账作用基本消失。

商业银行会计对“应收利息”的核算，当超过会计制度限定的时间就不再记入当期损益，而在表外登记，这体现了（）

商业银行会计对“应收利息”的核算，当超过会计制度限定的时间就不再记入当期损益，而在表外登记，这体现了（）

反应企业经营成果的等式是（）？

一般通用会计报表软件的特点是？

会计的基本环节是？

6、下列关于会计主体的概念的表述不正确的是（　）。

影响人气模型的因素（）

甲公司为增值税一般纳税人。2017年1月1日，甲公司库存原材料的账面余额为2500万元，账面价值为2000万元；当年购入原材料增值税专用发票注明的价款为3000万元，增值税进项税额为510万元，当年领用原材料按先进先出法计算发出的成本为2800万元（不含存货跌价准备）；当年末原材料的成本大于其可变现净值，两者差额为300万元。不考虑其他因素。甲公司2017年12月31日原材料的账面价值是（　　）

PassageTwoQuestions6to10arebasedonthefollowingpassage.Inspring,chickensstartlayingagain,bringingawelcomesourceofproteinatwinter’send.Soit’snosurprisethatculturesaroundtheworldcelebratespringbyhonoringtheegg.Sometraditionsaresimple,liketheredeggsthatgetbakedintoGreekEasterbreads.Otherselevatetheeggintoafancyart,liketheheavilyjewel-covered“eggs”thatwerefavoredbytheRussiansstartinginthe19thcentury.OneancientformofeggartcomestousfromUkraine.Forcenturies,Ukrainianshavebeendrawingcomplicatedpatternsoneggs.Contemporaryartistshavefollowedthistraditiontocreateeggsthatspeaktotheanxietiesofourage:Lifeisprecious,anddelicate.Eggsare,too.“There’ssomethingabouttheirdelicatenaturethatappealstome,”saysNewYorkercartoonistRozChast.Severalyearsago,shebecameinterestedineggsandlearnedthetraditionalUkrainiantechniquetodrawherverymodemcharacters.“I’vebrokeneggsateverystageoftheprocess—fromtheverybeginningtothevery,veryend.”Butthere’sanappealinthatvulnerability.“There’spartofthissickeninghorrorofknowingyou’rewalkingontheedgewiththis,thatIkindoflike,knowingthatitcouldallfallapartatanysecond.”Chast’sdesigns,suchasaworriedmanaloneinatinyrowboat,reflectthatdelicateness.TraditionalUkrainiandecoratedeggsalsospoketothosefears.Theelaboratepatternswerebelievedtoofferprotectionagainstevil.“There’sanancientlegendthataslongastheseeggsaremade,evilwillnotprevailintheworld,”saysJoanBrander,aCanadianegg-painterwhohasbeenpaintingeggsforover60years,havinglearnedtheartfromherUkrainianrelatives.Thetradition,datingbackto300B.C.,waslaterincorporatedintotheChristianchurch.Theoldsymbols,however,stillendure.Adecoratedeggwithabirdonit,giventoayoungmarriedcouple,isawishforchildren.Adecoratedeggthrownintothefieldwouldbeawishforagoodharvest.6.Whydopeopleinmanyculturesprizetheegg?

PassageTwoQuestions6to10arebasedonthefollowingpassage.Inspring,chickensstartlayingagain,bringingawelcomesourceofproteinatwinter’send.Soit’snosurprisethatculturesaroundtheworldcelebratespringbyhonoringtheegg.Sometraditionsaresimple,liketheredeggsthatgetbakedintoGreekEasterbreads.Otherselevatetheeggintoafancyart,liketheheavilyjewel-covered“eggs”thatwerefavoredbytheRussiansstartinginthe19thcentury.OneancientformofeggartcomestousfromUkraine.Forcenturies,Ukrainianshavebeendrawingcomplicatedpatternsoneggs.Contemporaryartistshavefollowedthistraditiontocreateeggsthatspeaktotheanxietiesofourage:Lifeisprecious,anddelicate.Eggsare,too.“There’ssomethingabouttheirdelicatenaturethatappealstome,”saysNewYorkercartoonistRozChast.Severalyearsago,shebecameinterestedineggsandlearnedthetraditionalUkrainiantechniquetodrawherverymodemcharacters.“I’vebrokeneggsateverystageoftheprocess—fromtheverybeginningtothevery,veryend.”Butthere’sanappealinthatvulnerability.“There’spartofthissickeninghorrorofknowingyou’rewalkingontheedgewiththis,thatIkindoflike,knowingthatitcouldallfallapartatanysecond.”Chast’sdesigns,suchasaworriedmanaloneinatinyrowboat,reflectthatdelicateness.TraditionalUkrainiandecoratedeggsalsospoketothosefears.Theelaboratepatternswerebelievedtoofferprotectionagainstevil.“There’sanancientlegendthataslongastheseeggsaremade,evilwillnotprevailintheworld,”saysJoanBrander,aCanadianegg-painterwhohasbeenpaintingeggsforover60years,havinglearnedtheartfromherUkrainianrelatives.Thetradition,datingbackto300B.C.,waslaterincorporatedintotheChristianchurch.Theoldsymbols,however,stillendure.Adecoratedeggwithabirdonit,giventoayoungmarriedcouple,isawishforchildren.Adecoratedeggthrownintothefieldwouldbeawishforagoodharvest.6.Whydopeopleinmanyculturesprizetheegg?

6.Withtheincreasinguseofcomputerstheusageandneedofdigitalsignalprocessinghasincreased.