问题 单项选择题

企业用现金支付办公用品费780元,会计人员编制的付款凭证为借记管理费用870元,贷记现金870元,并登记入账。对当年发生的该项记账错误应采用的更正方法是()。

A.红字更正法

B.重编正确的付款凭证

C.划线更正法

D.补充登记法

答案

参考答案:A

解析:记账后,发现记账凭证和账簿中所记金额大于应记金额,而应借、应贷的会计科目并无错误,应用红字更正法进行更正。

阅读理解

Once there was a rich man who lived with his wife and child.He loved the child so much that he sent him to Oxford university for two or three years.At the end of the first year at the university, this young student came home.He wanted a change.And he also wanted to tell his parents about Oxford.

It happened one night that the father, the mother and the young student were sitting at supper.They had in front of them only two chickens.Just as they were about to begin eating, the father said, "My boy, I have spent a lot of money on you to send you to Oxford.Now I want to know what you have learned."The son smiled and said, "Father, I have studied a science which can prove(证明) that these two chickens on the plate are really three chickens.""Well," said the father, "This is something I would like very much to know.""There are two chickens on the plate, "said the student.He took one of the chickens in his hand and said, "Here is one more ; and one and two makes three.So here are three chickens."Then the father took one of the chickens to himself, gave the other to his wife, and said, "I will have one of the chickens myself, your mother shall have another, and you can have the third for your supper and nothing else."The father kept his word and so the student went without his supper.

阅读短文选择正确答案(5分)

小题1:The rich man loved his son very much ,  so he __________.

A.senthimtoworkatOxfordfortwoorthreeyears

B.wantedhimtoliveatOxfordfortwoorthreeyears

C.senthimtoOxfordtostudy

D.gavehimalotofmoney小题2:The father asked his son _______.

A.howmuchmoneyhehadspentattheuniversity

B.howhelikedOxford

C.whathehadlearnedbytheendofthefirstyearattheuniversity

D.howhissongotalongwithhisclassmates小题3:The student said that _________.

A.hecouldmakethreechickens

B.hecouldchangethetwochickensontheplateintothree

C.hecouldprovethetwochickensontheplatewerereallythree

D.hewasgoodatmaths小题4:Who was cleverer, the father or the son?

A.Neither.

B.Both

C.Theson

D.Thefather小题5:In the end _________.

A.thestudenthadnothingtoeatforhissupper

B.eachofthemhadachickenfortheirsupper

C.thefathergavehissonthethirdchickentoeat

D.bothoftheparentshadnochickenstoeat

问答题 简答题