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[单选题]
（ ）是以会计法律、法规为依据，用系统控制的理论和技术，把单位的会计组织结构、会计核算与监督和会计处理程序等加以具体化、规范化、文件化，以便据此指导和处理会计工作的过程。q
A
会计组织系统设计b.会计信息系统设计c.会计制度设计d.会计控制系统设计
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试题答案：
C
答案解释：
该题考查会计制度设计的内容的理解。 会计制度设计是以会计法律、法规为依据，用系统控制的理论和技术，把单位的会计组织结构、会计核算与监督和会计处理程序等加以具体化、规范化、文件化，以便据此指导和处理会计工作的过程。所以正确选项应C项。
相关题目
（ ）是以货币为统一计量单位对会计对象进行确认、计量、记录和报告的各种规范。业务性会计制度均属于会计核算制度。
3、下列选项中，由我国《企业会计准则》规范的是
38、筒述会计报表设计的原则。
34．数量金额式明细账
（ ）是指会计人员根据审核后的原始凭证确认会计分录并作为记账依据的会计凭证\
对企业进行内部核算的评价，不恰当的是
会议设计
固定资产的折旧方法包括（ ）。
投资业务会计制度设计的首要目标是
财务报表
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3. Questions 1 to 5 are based on the following passage.What exactly is a lie？Is it anything we say which we know is untrue？Or is it something more than that？For example，suppose a friend wants to borrow some money from you. You say “I wish I could help you but I'm short of money myself.” In fact，you are not short of money but your friend is in the habit of not paying his debt and you don't want to hurt his feelings by reminding him of this. Is this rally a lie？Professor Jerald Jellison of the University of Southern California has made a scientific study of lying. According to him，women are better liars than men，particularly when telling a “white lie”，such as when a woman at a party tells another woman that she likes her dress when she really thinks it looks awful. However，this is only one side of the story. Other researchers say that men are more likely to tell more serious lies，such as making a promise which they have no intension of fulfilling. This is the kind of lie politicians and businessmen are supposed to be particularly skilled at：the lie from which the liar hopes to profit or gain in some way.Research has also been done into the way people's behavior changes in a number of small，apparently unimportant ways when they lie. It has been found that if they are sitting down at the time，they tend to move about in their chairs more than usual. To the trained observer they are saying “I wish I were somewhere else now.” They also tend to touch certain parts of the face more often，in particular the nose. One explanation of this may be that lying causes a slight increase in blood pressure. The tip of the nose is very sensitive to such changes and the increased pressures make it itch.Another gesture which gives liars away is what the writer Desmond Morris in his book Manwatching calls “the mouth cover”。He says there are several typical forms of this，such as covering part of the mouth with the fingers，touching the upper-lip or putting a finger of the hand at one side of the mouth. Such a gesture can be understood as an unconscious attempt on the part of the liar to stop himself or herself from lying.Of course，such gestures as rubbing the nose or covering the mouth，or moving about in a chair cannot be taken as proof that the speaker is lying. They simply tend to occur more frequently in this situation. It is not one gesture alone that gives the liar away but a whole number of things， and in particular the context in which the lie is told.(10分)3.1 According to the passage，a “white lie” seems to be a lie(2分)A. that other people believeB. that other people don't believeC. told in order to avoid offending someoneD. told in order to take advantage of someone
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