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[单选题]
持有会计从业资格证书的人员应当接受继续 教育，每年参加继续教育不得少于( )小时。
A
20C.16
B
24
C
12
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试题答案：
B
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管理会计的时间特征是（）
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三差异分析包括（）
关于记账本位币，下列说法中表述错误的是( )。
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作业成本法的关键，也是作业成本法的难点之一的是（）
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直接材料预算列示了（）
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1.
17．1947 年，中国共产党在全国土地会议上制定的重要文件是
2.
23.It was the tail end of the depression, and things were tough. Mum had a hard time raising us kids on her own in our small community of New Westminster, BC. My Dad had drowned in PittLake, five years earlier. Because Dad had no pension, or benefits, there was not much money so we went on relief. Christmas was approaching, and we were entitled to a twenty-five dollar Christmas fund for social services. The Inspector came to our house, and searched it from top to bottom to be sure we didn’t have any food hidden away. When he didn't find any, he issued the cheque for Mum. It was four days before Christmas, and Mum said that instead of buying food, she would use the money to pay back rent, assuring us all of a roof over our heads for a little while longer. She told us then there would be nothing for Christmas. Unknown to Mum, I had been selling Christmas trees, shoveling snow, and doing odd jobs to earn enough money to buy a new pair of boots. My mind was made up and I realized what I had to do. Across the street from the bus stop was a big grocery store called the Piggly Wiggley. Into the store I went, brimming with happiness and excitement. I realized that the twenty-five dollars I had worked so hard for went a long way for groceries. I bought a turkey, ham, oranges and all the Christmas treats. I spent every dime of my hard-earned money. I quietly unloaded the groceries on the porch and piled them against the door, then I knocked on the door. I could hardly wait to see my mother's face! When Mum opened the door, some of the groceries fell inside onto the floor, and she just stood there dumbfounded. Holding back the tears, I hollered, “Merry Christmas Mother!! There really is a Santa Claus!”(10分)23.1 What happened to my father?(2分)A. He deserted us five years ago.B. He left Pitt Lake five years ago.C. He left Pitt Lake five years ago.D. He divorced my mother five years ago.
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9.高瞻课程方案源自（)
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K对策生物一旦受到危害而种群下降就难以恢复。（ ）
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若按演替进程时间的长短划分，演替可分为哪几类?
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