问题 单项选择题

在一个会计期间发生的一切经济业务,都要依次经过的核算环节是( )。

A.填制审核凭证、复式记账、编制会计报表

B.填制审核凭证、登记账簿、编制会计报表

C.设置会计科目、成本计算、复式记账

D.复式记账、财产清查、编制会计报表

答案

参考答案:B

解析:[考点] 会计核算的基本环节 会计核算的基本环节有四个:会计确认、计量、记录和报告。会计确认一般借助于“填制和审核凭证”来完成;会计计量一般借助于“货币计价”和“成本计算”等方法来完成;会计记录一般借助于“设置会计科目和账户”、“登记账簿”等5a-法来完成;会计报告一般借助于“财产清查”、“期末计价”、“编制会计报表”等方法来完成,因此B选项符合题意。

阅读理解

A young officer was teaching some old soldiers. They had been in the army for many years and did not like officers, young or old.

They did not think this young officer could tell them anything about how to fight in a war.

Private Jones was nearly sixty years old and had fought in many wars. He had a row of medals on his chest.

“Imagine you are in a battle,” the young officer said to him. “You see seven hundred enemy soldiers coming towards you. What do you do?”

Private Jones thought for a few moments, and then he said, “I shoot them all with my rifle.”

“Now imagine there are seven hundred enemy soldiers coming towards you from the left,” the young officer said, “and seven hundred enemy soldiers coming to you from the right. What do you do?”

“I shoot them with my rifle,” Private Jones answered.

“OK,” the young officer went on, trying to get the answer he wanted, “but what if there are a thousand enemy soldiers coming at you from the right, a thousand coming at you from the left, and another thousand coming straight towards you. What do you do now?”

“I shoot them with my rifle,” Private Jones replied.

“But where are you getting all the bullets from?” the young officer demanded.

Private Jones smiled. “From the same place you are getting all those enemy soldiers.”

72. What was the young officer supposed to do?

A.    Train the soldiers.         B.     Attack the soldiers.

C.    Shoot the soldiers.         D.    Like the soldiers.

73. The old soldiers___________.

A.    didn’t like Private Jones    B.    didn’t like any officers

C.    wanted to fight in a war     D.   wanted to become officers

74. What was Private Jones doing in the story?

A.    Answering questions.       B.   Shooting the enemy.

C.    Getting a lot of bullets.      D.  Showing off his medals.

75. At the end of the story the young officer was probably__________.

A.    pleased with Private Jones    B. annoyed with Private Jones

C.    delighted with Private Jones   D. frightening Private Jones

选择题