单项选择题

下列关于会计档案的表述中，不正确的是（　　）。

A.会计档案是记录和反映单位经济业务的重要史料和证据
B.会计凭证、会计账簿和财务报表均属于会计档案
C.各级人民政府财政部门和档案行政管理部门共同负责会计档案工作的指导、监督和检查
D.采用电子计算机进行会计核算的单位，可以不保存打印出的纸质会计档案
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Text 2 Death comes to all,but some are more sure of its timing,and can make plans.Kate Granger,a 32-year-old doctor suffering from an incurable form ofsarcoma,has very strong ambitions for her last hours.She plans to avoid hospital emergency departments and die at her parents'house-music playing,candles glowing,family by her side.Surveys show that over two-thirds of Britons would like to die at home.Like Dr Granger,they want to be with family and free of pain.Yet hospital remains the most common place of death.For some this is unavoidable-not every disease has as clear a tuming point as cancer-but for others a lack of planning is to blame.The government,motivated by both compassion and thrift,wants to help.In death,at least,public wishes align neatly with the state's desire to save money.The NHS has calculated that if roughly one more patient per general practitioner died outside hospital each year,it would save 180m（$295m）.In 2008 it introduced a broad end-of-life care strategy,which sought to increase awareness of how people die while improving care.Since then the proportion of people dying at home or in care homes（the split is about half-and-halfbetween them）has increased,from 38%t0 44%.To steer patients away from hospitals,general practitioners have been encouraged to find their l%-those patients likely to die in the next year-and start talking about end-of-life care.This can be difficult for doctors. As a profession we view death as failure, says Dr Granger.Yet when there is no cure to be had,planning for death can be therapeutic for patients.Those who do plan ahead are much more likely to have their wishes met.A growing number of patients have electronic palliative-care co-ordination systems ,which allow doctors to register personal preferences so that other care providers can follow them.A paramedic called to a patient's home would know of a do-not-resuscitate order,for example.One study showed that such systems increase the number of people dying in their homes.But savings for the govemment may mean costs for charities and ordinary folk.At the end of life it is not always clear who should pay for what.Although Britons can get ordinary health care without paying out of pocket,social care is means-tested.People must ofien shell out for carers or care homes-or look after the terminally ill themselves.Disputes crop up over trivial things,like responsibility for the cost of a patient's bath.A bill now trundling through Parliament would cap the cost of an individual's social care.Still,some want it to be free for those on end-of-life registries.That would cut into the government's savings-but allow more people to die as they want.It is stated from the passage that who will meet their wishes to die?
A.Peoplewhoacceptpalliative-careco-ordinationsystem
B.Peoplewhoprefergettingcarefromhospital,
C.Peoplewhoaccepttheendoflifecare
D.Peoplewhomakeplansaheadoftime
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Up until a few decades ago, our visions of the future were largely—though by no means uniformly — glowingly positive. Science and technology would cure all the ills of humanity, leading to lives of fulfillment and opportunity for all.Now utopia has grown unfashionable, as we have gained a deeper appreciation of the range of threats facing us, from asteroid strike to epidemic flu and to climate change. You might even be tempted to assume that humanity has little future to look forward to.But such gloominess is misplaced.The fossil record shows that many species have endured for millions of years — so why shouldn’t we? Take a broader look at our species’ place in the universe, and it becomes clear that we have an excellent chance of surviving for tens, if not hundreds, of thousands of years. Look up Homo sapiens in the “Red List” of threatened species of the International Union for the Conservation of Nature (IUCN) and you will read: “Listed as Least Concern as the species is very widely distributed, adaptable, currently increasing, and there are no major threats resulting in an overall population decline.”So what does our deep future hold? A growing number of researchers and organisations are now thinking seriously about that question. For example, the Long Now Foundation has as its flagship project a mechanical clock that is designed to still be marking time thousands of years hence.Perhaps willfully, it may be easier to think about such lengthy timescales than about the more immediate future. The potential evolution of today’s technology, and its social consequences, is dazzlingly complicated, and it’s perhaps best left to science fiction writers and futurologists to explore the many possibilities we can envisage. That’s one reason why we have launched Arc, a new publication dedicated to the near future.But take a longer view and there is a surprising amount that we can say with considerable assurance.A.s so often, the past holds the key to the future: we have now identified enough of the long-term patterns shaping the history of the planet, and our species, to make evidence-based forecasts about the situations in which our descendants will find themselves.This long perspective makes the pessimistic view of our prospects seem more likely to be a passing fad.To be sure, the future is not all rosy. But we are now knowledgeable enough to reduce many of the risks that threatened the existence of earlier humans, and to improve the lot of those to come.To ensure the future of mankind, it is crucial to ______.
A.drawonourexperiencefromthepast
B.adoptanoptimisticviewoftheworld
C.exploreourplanet’sabundantresources
D.curbourambitiontoreshapehistory
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