问题 单项选择题

某企业“其他应收款”期初余额为借方2500元,本期支付的存出保证金为1000元,支付预借差旅费1000元,采用定额制备用金的一车间前来报销办公费1500元,出差人员退回多余预支款100元(原预支800%),该企业“其他应收款”期末余额为()元。

A.2200

B.2900

C.3000

D.3700

答案

参考答案:D

解析:

本题考查的着眼点在于其他应收款的核算范围。2500+1000+1000-800=3700(元),故答案为D。

阅读理解

Agatha Christie went out at night.She never forgot the night when she met a robber many years ago.

That evening, she was invited to a birthday party which lasted until 2 o’clock in the morning.Agatha walked in the quiet street alone. Suddenly from the shadow of a dark building a tall man with a sharp knife in his right hand ran out at her. “Good morning, lady,” the man said in a low voice, “I don't think you wish to die here!”

“What do you want?” Agatha asked.

“Your earrings(耳环). Take them off!”

Agatha suddenly had a bright idea. She tried to cover her necklace with the collar (衣领 ) of her overcoat while she used the other hand to take off both of her earrings and then she quickly threw them on the ground.

“Take them and let me go,” she said. The robber saw that the girl didn’t care for the earrings at all, only trying to protect the necklace. He thought the necklace would cost more, so he said, “Give me your necklace.”

“Oh, sir. It’s not worth much. Please let me keep it.”

“Stopping rubbish(废话). Quick!”

With shaky hands, Agatha took off her necklace. As soon as the robber disappeared, she picked up her earrings and ran as fast as she could to one of her friends.

The earrings cost 480 pounds and the necklace the robber had taken away cost only six pounds.

小题1:Agatha never forgot the night, for she _______.

A.was robbed of her earrings

B.had a good time at the birthday party

C.was robbed of her necklace

D.was robbed, but she fooled the robber小题2:The birthday party ___________.

A.was over at 2

B.didn’t end after 2

C.ended before 2

D.didn’t end at 2小题3:Which of the following is not true? ______.

A.Agatha pretended not to care for her earrings

B.Agatha pretended to care for her necklace

C.Agatha really cared for her earrings

D.Agatha didn’t care for her earrings at all because they were not too expensive小题4:After reading the story,you may know that Agatha was a _____ girl.

A.brave and famous

B.clever and brave

C.foolish

D.beautiful

填空题