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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。

填空题

The judgment that cigarette smoking is (36) to health is the result of more than 30 years of research carried on by hundreds of scientists in this country and abroad. The (37) that cigarette smoking is a significant health hazard is supported by every medical and health (38) in the world which is known to have (39) an opinion on the matter. While cigarette smokers tend to have higher death rates than nonsmokers, 80 percent of the excess deaths (40) with this habit are caused by three ’major diseases. They are lung cancer, (41) heart disease, and emphysema. Lung cancer was a rare disease 50 years ago. Today, it is (42) that 60,000 men and women per year in the United States will die of this disease. Among men it is the most (43) cause of death from cancer. Cigarette smoking is the major cause of lung cancer. (44) , they are of small importance compared with cigarette smoking. (45) . Approximately 90 percent of all primary cancer cases occur in people who smoke cigarettes. Laboratory studies have isolated from tobacco smoke a number of chemical compounds that can cause caner. (46)

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单项选择题

公司业务类及综合业务类担保机构，信用等级应在（）及以上。

A.5级

B.6级

C.7级

D.8级
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