问题 阅读理解

阅读理解。

     Jill lived with her grandma. The old woman was strong enough that she could do everything herself

at home.

     As soon as Jill began to tidy the rooms or wash something, her grandma stopped her and told her

to work hard at her lessons. Jill had to listen to her grandma and spent all her time on her study. So she

went to collage at last.

     Now the girl has left college. She did well in all her subjects and easily found work in Mr Brown's

company. She was sure Mr Brown would put her in an important position(位置).

On the first day the boss gave her a broom and said, "Your first work is to sweep the offices."

     "What?" the girl called out in surprise,"I'm a college student, you know."

     "I'm sorry I don't know that. Here, give me the broom and let me show you!"

1. As Jill's grandma was strong,      __.

A. the girl would live with her          

B. she did all the housework

C. she kept doing morning exercise      

D. she could help her with her lessons

2. Jill had enough time, so     __ .

A. she put her heart into her study      

B. she had time to rest

C. she could play games              

D. she did not learn to do the housework

3. Jill easily found work because  __    .

A. she was strong, too      

B. she knew Mr Brown

C. she could do everything  

D. she did well in her lessons

4.     _  _, so she was surprised.

A. Mr Brown didn't know Jill was a college student

B. Mr Brown didn't know Jill was good at her subjects

C. Mr Brown didn't like Jill at all    

D. Mr Brown told Jill to be a cleaner

5.Which of the following is WRONG?

A. Jill hoped to have an important job.  

B. Jill couldn't do any housework at all.

C. Mr Brown had to say sorry to Jill.    

D. Jill graduated from a college.

答案

1-5 BADDC

单项选择题 A1型题
单项选择题

宏远公司2009年6月初固定资产期初余额为4300000元,累计折旧期初余额为230000元(其中6月初生产车间计提的折旧额为62000元,管理部门计提的折旧额为15000元),6月和7月发生经济业务如下:
(1)6月3日,自行购建的生产设备达到预定可使用状态,并且办理了竣工结算手续,结转成本为150000元,按规定该设备年计提折旧额为30000元。
(2)6月15日,财务室购入一台税控设备,买价36000元,增值税税额6120元,用申请的银行汇票45000元支付货款,另外发生安装调试费3000元,其他支出1000元,签发转账支票支付。设备当月投入使用,每月计提折旧600元。
(3)6月30日,进行财产清查,盘亏生产设备一台,账面原值25000元,已提折旧15000元,该设备每月计提折旧600元,经批准予以转销确认为企业损失。
(4)7月8日,生产用一台没备达到使用年限,账面原值60000元,经批准作报废处理,该设备每月计提折旧1000元。
(5)7月30日,管理部门发现八成新账外设备一台,市场同类价格为20000元,经批准按盘盈设备处理,该设备每月计提折旧费1550元。
要求:根据上述材料,回答问题:

宏远公司6月15日财务室购入一台税控设备,应编制的会计分录为( )。

A.借:固定资产 36000
应交税费——应交增值税(进项税额) 6120
贷:银行存款 42120

B.借:固定资产 40000
应交税费——应交增值税(进项税额) 6120
贷:其他货币资金——银行汇票 42120
银行存款 4000

C.借:固定资产 46120
其他应收款 2880
贷:其他货币资金——银行汇票 45000
银行存款 4000

D.借:固定资产 40000
应交税费——应交增值税(进项税额) 6120
贷:银行存款 46120