问题 单项选择题

某企业按应收账款余额百分比法计提坏账准备,计提比例为1%。2004年末的应收账款余额为100 000元。2005年4月发生坏账损失15 000元,其中甲单位3 000元,乙单位 12000元;2005年11月已冲销的甲单位应收账款3 000元又收回。2005年末的应收账款余额为80000元。则2005年年末对计提坏账准备进行会计处理时应当( )。

A.贷记“坏账准备”科目6 000元

B.贷记“坏账准备”科目8 000元

C.贷记“坏账准备”科目11 800元

D.借记“坏账准备”科目8000元

答案

参考答案:C

解析: 2005年年末坏账准备计提余额=80000元×1%+12000元-100 000元×1%+ 3 000元-3 000元=11 800元。

阅读理解

阅读理解。

     In England recently three foreign gentlemen came to a bus stop and waited. About five minutes later,

the bus they wanted came along. They were just going to get on when suddenly there was a loud noise

behind them. People rushed onto the bus and tried to push them out of the way. Someone shouted at

them. The bus conductor came rushing down the stairs to see what all the trouble was about. The three

foreigners seem all at sea and looked embarrassed (窘迫的). No one had told them about the British

custom (习惯) of lining up for a bus that the first person who arrives at the bus stop is the first person

to get on the bus.  

  Learning the language of a country isn't enough. If you want to have a pleasant visit, find out as

much as possible about the manners and customs of your host country. You will probably be surprised

just how different they can be from your own. A visitor to India would do well to remember that people

there consider it impolite to use the left hand for passing food at table. The left hand is supposed to be

used for washing yourself. Also in India, you might see a man shaking his head at another to show that

he doesn't agree. But in many parts of India a shake of the head means agreement. Nodding (点头) your

head when you are given a drink in Bulgaria will most probably leave you thirsty.   

     In that country, you shake your head to mean "yes"-a nod means "no". At a meal in countries on the

Arabic Peninsula, you will find that your glass is repeated refilled as soon as you drink up. If you think

that you have had enough, you should take the cup or glasses in your hand and give it a little shake from

side to side or place your hand over the top.   

     In Europe it is quite usual to cross your legs when you are sitting talking to someone even at an

important meeting. Doing this in Thailand, however, could bring about trouble. Also, you should try to

avoid (避免) touching the head of an adult (成人)-it's just not done in Thailand.

1. The British people tried to push the three gentlemen out of the way,

    because the gentlemen _____. [ ]

A. were foreigners

B. didn't have tickets

C. made a loud noise

D. didn't line up for the bus

2. According to the article, if you want to have a pleasant

    journey in a foreign country, you should _____.[ ]

A. learn the language of the country

B. understand the manners and customs of the country

C. have enough time and money

D. make friends with the people there

3. In India it is considered impolite _____.  [ ]

A. to use the right hand for passing food at table  

B. to pass food with the left hand

C. to eat food with your hands

D. to help yourself at table

4. To cross one's legs at an important meeting in Europe is _____. [ ]

A. a common (平常的) habit

B. an important manner

C. a serious (严重的) trouble  

D. a bad manner

5. The best title (题目) for this article is _____. [ ]

A. People's Everyday Life  

B. Mind Your Manners

C. Shaking and Nodding Head 

D. Taking a Bus in England

单项选择题