问题 单项选择题

苏先生本月份记账收入总额10万,支出5.7万。上月底以成本与市价计的资产分别为 450万与500万,负债200万。本月底以成本与市价计的资产分别为452万与502.5万,负债198万。用收支储蓄表与资产负债表相互调整,若以资产负债表为准的话,苏先生应在收支储蓄表上的调整方法是补登其他( )元。

A.收入3000

B.支出3000

C.收入5000

D.支出5000

答案

参考答案:B

解析: 以成本计的净值差异=储蓄,上月底净值=450-200=250(万元),本月底净值 =452-198=254(万元),本月份的储蓄=254-250=4(万元)。收支表记账得出的储蓄=收入-支出=10-5.7=4.3(万元),比净值差异多出3000元。苏先生应补登其他支出3000元,使支出总额=6万元,收支差额才会等于净值差额。

完形填空

第二节  完形填空(共10小题;每小题1分,满分10分)

阅读下面短文,掌握其大意,然后从第30至第40小题所给的A、B、C、D四个选项中,选出最佳选项,并在答题卡上将该项涂黑。

Dear Sarah,

You have every right to feel betrayed by your friend if she did tell your secrets to others, but it seems  31  that she did. You say that you are best  32 ; well, best friends talk about their  33  and try to  34  them. If she is a good friend, you should apologize for blaming her.

 35  you still have doubts, you should think about why you don’t believe her. Was it because you were ashamed of your mark  36  your behavior? Did you feel jealous of your friend’s  37 ? If so, the problem  38  with you, not her. Try not to sound too proud of  39  when discussing your marks in front of others.

However, if you feel that she is very  40  at keeping secrets and likes to embarrass you in public, you had better find a new friend.

31. A. important       B. unlikely               C. necessary             D. unfair

32. A. students           B. players                 C. friends                        D. learners

33. A. problems                B. teachers                C. questions              D. studies

34. A. love               B. solve                    C. find                    D. help

35. A. As                  B. While                  C. Because                D. If

36. A. or                   B. and                      C. with                     D. along with

37. A. clothes            B. family                  C. parents                 D. marks

38. A. goes                B. fights                   C. deals                    D. lies

39. A. you                B. yourself                       C. them                    D. themselves

40. A. good               B. clever                  C. bad                      D. expert

单项选择题