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问题 单项选择题

预付账款不多的企业，可以不单独设置“预付账款”账户，而将预付的货款直接记入( )。

A．“应收账款”科目的借方

B．“应收账款”科目的贷方

C．“应付账款”科目的借方

D．“应付账款”科目的贷方

答案

参考答案：C

完形填空
完形填空。
     Catherine  was a famous writer of children's  stories.  She lived in a fine old house in  a small town near
London. Often she worked at home, in her quiet      l         long before her books became popular, she had tried to teach    2    how to use a computer.  But sometimes she had to     3      to get some books from the
library or have a meeting. She didn't like being away because she was worried about robbers. So she was very careful. Just before leaving,  she always put a  full cup of coffee on the writing desk,  and left the radio playing to make a robber think someone   4   at home.
     One  day  she came back after a day out ,  and  found that  there was something  different in her house.
There was only a little   5   left in the cup, and the radio was off. But when she looked at her computer, she saw it was   6   , and someone had typed in a new story. She had no idea who had got in, or how, because none of the doors or windows was broken. Then she sat down to  read the story.  To her surprise, it was a very good one. “I’ll use it in my   7   book”, she said     8   .
     The next  month she had to go to London.  She  put  a cup of coffee and  a  plate of sandwiches on the
desk. When she returned, the coffee and the sandwiches had      9      . She ran to the computer. This time
there was only     10   0n the screen.  “IT’S NOT YOUR STORY . IT’S MINE ! ”it said.
( ) 1. A. classes            
( ) 2. A. the students      
( ) 3. A. leave the house    
( ) 4. A. must have          
( ) 5. A. water              
( ) 6. A. on                
( ) 7. A. old                
( ) 8. A. carefully          
( ) 9. A. brought            
( ) 10.A. a piece of paper   		B. lessons    
B. herself    
B. have a rest
B. has        
B. milk        
B. off        
B. first      
B. sadly      
B. broken      
B. a message   		C. classroom      
C. the robber    
C. give a message
C. must          
C. coffee        
C. broken        
C. every          
C. happily        
C. gone          
C. a new story    		D. study          
D. her children  
D. buy a computer
D. must be        
D. tea            
D. over          
D. next          
D. badly          
D. eaten          
D. a letter      
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单项选择题

平面集电器（铸铁块）磨损量达原尺寸的（）时应报废。

A、40%

B、50%

C、0.3
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