會計電算化對會計核算有什么影響？
某企業(yè)報告其利潤比上一年增長了15%，但營運資金同比下降了8%。這些數(shù)字說明了什么問題，可能會導致什么后果。
會計電算化對會計核算有什么影響？
簡述管理會計和財務(wù)會計的關(guān)系。
簡述資產(chǎn)的特征。
簡述流動資產(chǎn)與非流動資產(chǎn)的區(qū)別。
題目
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會計電算化處理的優(yōu)勢
水平1（0-4分）
考生強調(diào)了電算化使會計處理程序速度快、準確性高和前后一致。
水平2（5-8分）
考生達到了水平1的要求，并且其解釋更加詳細，同時說明了可以處理大批量數(shù)據(jù)。根據(jù)特殊目的，可以使用標準化或?qū)ｉT化軟件包，并可以用電子數(shù)據(jù)表進行會計分析。
水平3（9-10分）
考生達到了水平2的要求，同時增加了諸如存貨控制的一些說明。只有列舉了會計電算化帶來的一些新問題，才可獲得得本水平的最高分。
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該科目易錯題
- It can be inferred from the passage that England is rarely hit by high magnitude earth.（）ATrueBFalseCNot Given
- 材料全屏?????????????????????????????????????????????????????????????????????????????? British Columbia【*】British Columbia is the third largest Canadian province, both in area and population. It is nearly1.5 times as large as Texas, and extends 800 miles (1,280km) north from the United States border. It includes Canada‘s entire west coast and the islands just off the coast.【*】Most of British Columbia is mountainous, with long rugged ranges running north and south. Even the coastal islands are the remains of a mountain range that existed thousands of years ago. During the last Ice Age, this range was scoured by glaciers until most of it was beneath the sea. Its peaks now show as islands scattered along the coast.【*】The southwestern coastal region has a humid mild marine climate. Sea winds that blow inland from the west are warmed by a current of warm water that flows through the Pacific Ocean. As a result, winter temperatures average above freezing and summers are mild. These warm western winds also moisture from the ocean.【*】Inland from the coast, the winds from the Pacific meet the mountain barriers of the coastal ranges and the Rocky Mountains. As they rise to cross the mountains, the winds are cooled, and their moisture begins to fall as rain. On some of the western slopes almost 200 inches (500 cm) of rain fall each year.【*】More than half of British Columbia is heavily forested. On mountain slopes that receive plentiful rainfall, huge Douglas firs rise in towering columns. These forest giants often grow to be as much as300 feet (90m) tall, with diameters up to 10 feet (3m). More lumber is produced from these trees than from any other kind of tree in North America. Hemlock, red cedar, and balsam fir are among the other trees found in British Columbia.11【單選】With which aspect of British Columbia is the passage primarily concerned?（）A?Its climateB?Its cultureC?Its geographyDIts history
- In which part of British Columbia can a mild climate be found?（）A?In the southwestBInland from the coastC?In the northDOn the entire west coast
- In Paragraph 5, the word"heavily"could best be replaced by which of the following?（）AWidelyBDenselyCChieflyDLargely
- Which of the following is NOT mentioned as a tree found in British Columbia?（）AHemlockB?CedarC?FirDPine
- What effect do the mountains have on winds?（）AMake them dry.BMake them wet.CMake them cool.D?Make them weak.
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