扩展链接角色是一组按照XBRL技术可视为一个整体进行处理的会计概念及其关系的集合 ，共196个链接角色。（ ）
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1 .本规范所称会计软件，是指企业使用的，专门用于会计核算、财务管理的计算机软件、软件系统或者其功能模块。（ ）
Y 对 N 错
2 .Which ONE of the following is NOT correct?
A A term may be implied into a contract by statute B A term may be implied into a contract by a court on the ground that the term iscustomary in the parties’ trade C A term may be implied into a contract by a court on the ground that it would makethe contract more equitable D A term may be implied...
3 .县级以上地方人民政府财政部门管理本地区企业会计信息化工作，指导和监督本地区企业开展会计信息化工作。（ ）
Y 对 N 错
4 .鼓励软件供应商在会计软件中集成可扩展商业报告语言（XBRL）功能，便于企业生成符合国家统一标准的XBRL财务报告。（ ）
Y 对 N 错
5 .Which ONE of the following is NOT correct?
A A condition is a term which the parties intended to be of fundamental importance B A warranty is a term which the parties did not intend to be of fundamental importance C If a condition is breached, then the contract must be terminated D If a warranty is breached, then the innocent party cannot te...
7 .DE Ltd contracted to deliver a quantity of goods to F Ltd to the value of ￡5,000. The goodswere delivered and DE Ltd submitted an invoice to F Ltd for the amount due which containeda number of new terms.Which ONE of the following statements is NOT correct?
A The invoice is a contractual document and F Ltd is bound by the terms on theinvoice B F Ltd is only bound by the terms if it was given notice of them at or before the timeof contract C F Ltd is only bound by the terms if there has been a sufficient course of dealingsbetween DE Ltd and F Ltd so tha...
8 .会计软件应当记录生成用户操作日志，确保日志的安全、完整，提供按操作人员、操作时间和操作内容查询日志的功能，并能以简单易懂的形式输出。（ ）
Y 对 N 错
9 .县级以上财政部门负有监督的职责。财政部门可以组织专项检查，对本辖区企业使用会计软件情况进行监督，也可以将会计软件使用情况检查与其他会计监督工作结合进行。（ ）
Y 对 N 错
10 .A enters into a partnership agreement with B, a minor.Which of the following describes the agreement?
A It is void B It is voidable by B C It is voidable by A D It is voidable by both A and B
