第1题: [单项选择]Questions 11 to 18 are based on the conversation you have just heard. A. Robert survived the plane crash. B. All the passengers were killed in the plane crash. C. Robert was killed in the air crash. D. Robert is a wonder-working person. 参考答案:A 答案解析:[听力原文] W: It’s a miracle that Robert came out of the air crash alive. M: That’s indeed a mirac
第3题: [单项选择]某企业会计人员在审核一张购买材料的原始凭证时,发现凭证上的单价和金额数字有涂改痕迹,且材料单价也明显高于市场价格。该凭证应当属于( )。 A. 不真实的原始凭证 B. 不合法的原始凭证 C. 不准确的原始凭证 D. 不完整的原始凭证 参考答案:A 答案解析:[解析] 本题考核填制、取得的原始凭证必须符合规定。原始凭证记载的各项内容均不得涂改;原始凭证有错误的,应当由出具单位重开或者更正,更正处应当加盖出具单位印章。