问题 多项选择题

下列原因导致的错账应该采用红字冲账法更正的有()。

A、记账凭证没有错误,登记账簿时发生错误

B、记账凭证的会计科目错误

C、记账凭证的应借、应贷的会计科目没有错误,所记金额大于应记金额

D、记账凭证的应借、应贷的会计科目没有错误,所记金额小于应记金额

答案

参考答案:B, C

阅读理解

Japanese couples, too busy for a normal social life, are increasingly turning to actors to play their friends on the most important days of their lives.

Several agencies have sprung up(涌现)offering actors to attend weddings or even funerals.The first guest-for-hire company was established about nine years ago and around 10 agencies now send out dozens of pretend friends to family events.

Agencies such as Hagemashi Tai, which means “I want to cheer you up”, charge around £100 for each “guest”. Other services such as giving a speech in praise of a bride or the groom cost extra.

The appearance of the small fake friends industry has been linked to social and economic changes in Japan.With lifetime employment (终身雇佣制)a thing of the past, couples feel uncomfortable about inviting work colleagues to their wedding.Increasingly busy and put upon, many Japanese surround themselves with only a very small circle of friends.

When they marry, however, they are under pressure to match the number of their new partner’s wedding guests.

Office Agents, the largest provider of pretend friends, makes sure that its employees have done their homework and know all about the bride or groom before the wedding.

Hiroshi Mizutani, the company’s founder, said the fake friends he provides must look happy, be well dressed and look like people with good jobs.

小题1:Why did fake friends industry come into being in Japan?

A.Because of social and economic changes

B.Because of lifetime employment

C.Because of normal social life

D.Because of work pressure小题2:Pretend friends will be present at the following occasions except ________.

A.weddings

B.funerals

C.work

D.family gathering小题3:The agents make sure that ________.

A.fake friends have done their housework

B.fake friends have good jobs

C.fake friends must look happy and be well dressed

D.fake friends feel uncomfortable小题4:What is the best title of this passage?

A.Japanese Couples are Under Pressure to Get Married

B.Japanese Couples’ Social Life

C.The First Guest-for-hire Company in Japan

D.Japanese Couples Rely on Fake Friends

单项选择题 B型题