第2题: [单项选择]下列账簿中,不需要每年进行更换的账簿是( )。 A. 现金日记账 B. 银行存款日记账 C. 总账 D. 固定资产明细账 参考答案:D 答案解析:[解析] 本题的考点为会计账簿的更换。日记账、总分类账和大部分明细分类账都要在每年更换新账。固定资产叫细账或固定资产卡片及各种备查账簿,可以继续使用,不必每年更换新账。
What does the man mean [A] He likes to watch a movie very much. [B] He doesn’t like to watch a movie today. [C] He is busy. 参考答案:B 答案解析:[听力原文]
W: Tom, I’m bored. Do you like to go to a movie today
M: Movie again
Q: What does the ma