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[单选题]
在会计与财务分别设置形式下，会计部门履行的职能是
A
A、资金运动的反映与监督B、资金的筹集C、资金的调度D、资金的分配.
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试题答案：
A
答案解释：
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（ ）是指企业拥有或者控制的没有实物形态的可辨认非货币性资产。包括专利权、非专利技术、商标权、著作权、土地使用权、特许权等。
控制性原则
分期收款销售是指商品销售已经形成，但货款分期收回的一种销售方式。在这种销售方式下，收入应 ______进行确认。
资产负债表账户式、报告式（垂直式），我国（ ）。
40、
（ ）必须由具有三年以上会计管理经验的会计师或高级会计师担任
20．企业对外会计报表及其附注的设计重点是
固定资产的折旧方法包括（ ）。
34．数量金额式明细账
9．对企业进行内部核算的评价，不恰当的是
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26.关于新系统的用户培训，下列叙述中，错误的是
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People try to predicate the _________disaster. (nature)
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6．根据信息系统与企业组织之间的关联关系，财务信息系统属于
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Deep inside a mountain near Sweetwater in East. Tennessee is a body of water known as the Lost Sea. It is listed by the Guinness Book of Would Records as the world’s largest underground lake. The Lost Sea is part of an extensive and historic cave system called Craighead Caverns.The caverns have been known and used since the days of the Cherokee Indian nation. The cave expands into a series of huge rooms from a small opening on the side of the mountain. Approximately one mile from the entrance, in a room called “The Council Room,” many Indian artisfacts have been found. Some of the items discovered include pottery, arrowheads, weapons, and jewelry.For many years there were persistent rumors of a large underground lake somewhere in a cave, but it was not discovered until 1905. In that year, a thirteen-year-old boy named Ben Sands crawled through a small opening three hundred feet underground. He found himself in a large cave half filled with water.Today tourists visit the Lost Sea and ride far out onto it in glass-bottomed boats powered by electric motors. More than thirteen acres of water have been mapped out so far and still no end to the lake has been found. Even though teams of divers have tried to explore the Lost Sea, the full extent of it is still unknown.
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