问题 单项选择题

A企业2003年12月1日销售一批商品,金额为100 000元,企业为了及时回收款项,在合同中规定的现金折扣条件为:2/10,N/30。如果在12月9 日收到款项时,应作( )会计处理。

A.借:银行存款 100 000    贷:应收账款 100 000

B.借:银行存款 98 000    财务费用 2 000贷:应收账款 100 000

C.借:银行存款 100 000    贷:应收账款 98 000财务费用 2 000

D.借:银行存款 98 000贷:应收账款 98 000

答案

参考答案:B

解析: 买方在折扣期内付清货款,则应按售价100 000元的2%享受2 000元的现金折扣,现金折扣发生时,A企业应将其计入财务费用。

阅读理解

阅读理解

     Choosing the right university for you is a big decision with many factors to consider. The institution

that you choose will not only be the one that ensures your academic goals, but it will also be where you

will live, learn, play sports, socialize and work for several years. Therefore, before you start filling out

those university application forms, take a step back and consider the many variables that affect the "fit"

of a university to your unique personality and educational goals. Take a look at the following factors,

and decide which ones mean the most to you.

     Consider your educational goals. You will discover that different schools are more recognized or

progressive in your chosen field of study than others. For this reason, talk to advisors, professionals in

your field, or go to clubs organized by the alumni(校友). When you check out school ranking for your

major, you may find that your first choice is not really a match, while another fits perfectly.

     Consider costs. It will be no surprise to you at this point that not all schools cost the same. Some of

the more famous schools are so because they are difficult to get into and difficult to pay for. Don't let this

necessarily stop you. Just keep this consideration in mind as you narrow your list of potential schools.

     Choosing a university should not be done only on reputation, but also take the academic programs

and overall environment into consideration. Be aware that reputations are sometimes out of date or

overstated, so first-hand experience is often beneficial.

     Once you've identified the factors that are most important to you, you've taken the first steps towards

making a successful choice. Make sure you pick a university that will serve your needs throughout your

university career.

1. The passage is written for           .

A. college students

B. high school students

C. people out of jobs

D. people looking for jobs

2. In the Paragraph 4, the writer advises you not to stress on           .

A. overall environment

B. the academic programs

C. first-hand experience

D. a university's reputation

3. It's better to choose a university which           .

A. costs you a little

B. is well equipped

C. is well known    

D. meets your needs

4. What does the passage mainly talk about?

A. Qualities of a good university.

B. Ways to achieve your goals.

C. Advice on choosing a university.

D. Factors influencing your choice.

单项选择题