问题 多项选择题

下列情况中会形成未达账项的有______。

A.企业收到支票存入银行,并已记银行存款增加,银行尚未收款入账

B.银行代企业支付电费,银行已付款入账,企业未付款入账

C.企业开出一张支票支付购料款,并记银行存款减少,银行未接到支票

D.某单位汇给企业货款,银行收款入账后已将收款通知交付企业,企业已做收款入账

答案

参考答案:A,B,C

解析: D不属于未达账项,未达账项是指企业和银行之间,由于记账时间不一致而发生的一方已入账,另一方未入账的事项。

阅读理解
The following is some children’s wish for the New Year.
Mark: I wish I could get more money to fix our house.
Kate: My wish is to change my school as there’s too much to study in this school.
Ann: I wish I could spend more time with Mom. She should stop working at the bank and take up a job at our neighborhood toy shop.
Peter: I wish someone would find a way to help me walk with my only leg, so I can take part in activities and sports that I can’t do now.
Mary: I wish that I could save all my money, so I could buy presents for my mother, father and sister on their birthdays.
Bob: I wish for good health though I’m badly ill. I want to finish high school and take an IT course after.
John: I wish to be a better boy to Mom and listen to her more. I also want to get better grades in school.
根据表格信息选择正确答案。(每小题2分,满分10分)
小题1: _______ children have mentioned(提过) their parents.
A. 3                  B. 4                          C. 5
小题2:________ is badly ill among the children.
A. Kate               B. Bob                   C. Mary
小题3: Mark’s wish is __________.
A. to get better grades    B. to change his school     C. to fix his house
小题4: Ann’s mother works _________.
A. in a school           B. at a bank              C. at a toy shop
小题5: Which is NOT true according to the passage?
A. There is something wrong with Peter’s study.
B. There are four people in Mary’s home.
C. Bob hopes he can take an IT course after high school.
补全对话,情景问答