问题 多项选择题

账实核对的内容包括()。

A.现金日记账账面余额与现金实际库存数核对

B.银行存款日记账账面余额与开户银行对账单核对

C.总分类账户期末余额与所属明细分类账户期末余额之和核对

D.财产物资明细分类账账面余额与财产物资的实存数核对

答案

参考答案:A, B, D

解析:账实核对是指将各种财产物资的账面余额与实存数额进行核对。账实核对的主要内容包括:①现金日记账账面余额与现金实际库存数核对相符。②银行存款日记账与开户银行对账单核对相符。③各种材料、物资明细分类账账面余额与实存数核对相符。④各种债权、债务明细账账面余额与有关债权、债务单位或个人的账面记录核对相符。选项C属于账账核对的内容。

阅读理解

Suppose that we lined up our roughly 14 million United States businesses in order of size, starting with the smallest, along an imaginary road from San Francisco to New York. There will be 4,500 businesses to the mile, or a little less than one per foot. Suppose further that we planted a flag each business. The height of the flag pole represents the yearly volume of sales (销量) , each $ 10, 000 in sales in shown by one foot of pole.

The line of flagpoles is a very interesting sight. From San Francisco to about Reno, it is almost unnoticeable, a row of poles about a foot high. From Reno eastward the poles increase in height until, near Columbus, Ohio - about four - fifths of the way across the nation - flags fly about 10 feet in the air.

But as we approach the eastern terminus (终点) , the poles suddenly begin to mount (升高) . There are about 300, 000 firms in the country with sales over $ 500, 000. These firms take up the last 75 miles of the 3,000 - mile road. There are 200, 000 firms with sales over $ 1 million. They take up the last 50 miles. Then there are 1, 000 firms with sales of $ 50, 000, 000 or more. They take up the last quarter of a mile before the city limits, flags flying at cloud height, 5 , 000 feet up .

At the very gate of New York, on the last 100 feet of the last mile , we find the 100 largest industrial firms . They have sales of at least $ 1.5 billion, so that their flags are already miles high. Along the last 10 feet of road , there are 10 largest companies . Their sales are roughly $ 10 billion and up : their flags fly 190 miles in the air , almost in the stratosphere (平流层) .

小题1:What is the author’s main purpose in this passage?

A.To tell the reason why the largest firms are in New York.

B.To show the geographical distribution (分布) of the United States businesses.

C.To provide a general idea of the size of businesses in the United States.

D.To tell us how the United States businesses are arranged.小题2:What’s the correct order of the following places from east to west?

A.San Francisco, Reno, New York, Columbus.

B.San Francisco, Reno, Columbus, New York.

C.New York, Columbus, Reno, San Francisco

D.New York, Reno, Columbus, San Francisco小题3:Among the four parts of the imaginary road , which part , considering all the firms in it , has the largest total volume of sales ?

A.The last 75 miles.

B.The last 50 miles.

C.The last 100 feet of the last mile.

D.The last quarter of a mile小题4:Which of the following diagrams (图表) shows the right order of size of the US businesses , according to the text ?

S =" San" Francisco  R =" Reno"  C =" Columbus"  N =" New" York  H =" height"  F = feet

单项选择题