问题 单项选择题

某企业月初有短期借款50万元,本月向银行借入短期借款30万元,以银行存款偿还短期借款15万元,则月末“短期借款”账户的余额为()。

A.借方65万元

B.贷方65万元

C.借方15万元

D.贷方15万元

答案

参考答案:B

解析:

[答案解析] 本题的考核点是负债类账户的结构。负债类账户的期末余额=期初余额+本期贷方发生额-本期借方发生额,因此,月末“短期借款”账户的余额=50+30-15=65(万元)。

阅读理解

阅读理解。

     Perhaps you have heard a lot about the Internet, but what is it?

     The Internet is many different networks around the world. A network is a group of computers put together. These networks joined together are called the Internet.

     Maybe that doesn’t sound interesting. But when we’ve joined the Internet, there are lots of things we can do. We can find lots of interesting information on the World Wide Web(www). We can use the Internet instead of a library to find all kinds of information for our homework. We can find information about our favourite sports or film stars and do shopping on the Internet. We can also send messages to other people by e-mail. It is much cheaper and quicker than calling our friends or sending a letter.

     Thanks to the Internet, the world is becoming smaller and smaller. People can now work at home with a computer in front of them, getting and sending the information they need. They can buy or sell whatever they want by the Internet. But do you know 98%of the information is in English? So what will English be like tomorrow?

1.The passage is mainly about_______.

A. the Internet

B. information

C. computers

D. e mail

2.The quickest and cheapest way for people to send messages to their friends is_______.

A. by postB. by e-mailC. by telephoneD. by TV

3.The Internet cannot be used to_______.

A. find information for our homework

B. get some information about our favourite sports stars

C. do some shopping

D. do our housework

4.Which of the following is NOT true?

A. The Internet is a big computer.

B. The Internet is lots of computer networks.

C. The Internet is very helpful.

D. People can work at home with the help of the Internet.

5. What does the writer try to tell us with the last two sentences?

A. The Internet is more and more popular.

B. All the information is in English.

C. English is important in using the Internet.

D. Every computer must join the Internet.

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