第30题: [单项选择]下列关于会计核算软件记账功能的说法中，错误的是( )。 A. 总分类账也可以根据审核通过的机内明细分类账登记 B. 总分类账和明细分类账可以同时登记或者分别登记 C. 根据审核通过的机内记账凭证或者计算机自动生成的记账凭证登记总分类账 D. 根据审核通过的机内记账凭证和相应机内原始凭证登记明细分类账 参考答案:A
第37题: [简答题]伟大艺术的美学鉴赏和伟大的科学观念的理解都需要智慧。但是，随后的感受升华和 情感又是分开的。没有情感的因素，我们的智慧很难开创新道路；没有智慧，情感也无法 达到完美成果。艺术和科学事实上是一个硬币的两面。它们源于人类活动最高尚的部分， 都追求着深刻性、普遍性、永恒性和富有意义。 参考答案:Wisdom is required both in appreciating great artistic works and in understanding great scientific concepts．But neither process can be furthered without the involvement of feelings．One’S wisdom can hardly find new ways out in the absence of his emotions，and conversely，his emotions can hardly get into some perfect state with no aid of his wis- dom．Art and science are，in effect，the two sides of a coin．They are both rooted in the most sublime of human activities，pursuing the profundity，the universality，immutabili- ty and the ultimate significance of things．
