问题 单项选择题

红字冲销法的适用范围是( )。

A.记账凭证中会计科目或借贷方向正确,所记金额小于应计金额,导致账簿记录错误

B.记账凭证中会计科目或借贷方向正确,所记金额大于应计金额,尚未登记入账

C.记账凭证中会计科目或借贷方向错误,导致账簿记录错误

D.记账凭证正确,登记账簿时发生文字或数字错误

答案

参考答案:C

解析: 红字冲销法适用于记账后在当年内发现记账凭证所记的会计科目错误,或者会计科目无误而所记金额大于应记金额,从而引起的记账错误。

完形填空

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

Homework is a bridge that joins schools and parents. For teachers, homework is an effective way to provide additional instruction through practice. 小题1: . Through it, parents can observe their children’s education and express a positive attitude towards their children’s education. As children grow older, homework and the amount of time engaged in homework increase in importance.

Through practice and participation in learning tasks, homework can improve children’s achievement. Thus, it would be expected that if homework were completed accurately, not only would children’s general knowledge and grades improve but they would also increase mastery of basic study skills.  小题2: .

Homework can provide other benefits. When children bring an assignment(功课)home, gather and organize necessary materials to complete the assignment, return the assignment and receive a grade, they strengthen their sense of responsibility.   小题3: . When completing homework, they will plan how long they should spend on one subject.

 小题4: . When parents become involved in the homework that kids bring from school, they are given a chance to communicate with their kids on what is happening in their school lives. A lot can be learned by parents when they sit beside their kids as they do their homework.

Finally, although we often do not consider that homework serves a school administrative(管理的)role, it offers schools an opportunity to let parents know what their children are learning.   小题5: . Homework can also fulfill an administrative role in helping schools achieve their overall job of improving students’ achievement.

A.For parents, homework serves as a window.

B.Meanwhile, they also improve their time management.

C.Reading, writing, spelling and mathematics are included.

D.Homework is actually a good way to improve family communication.E.Thus, homework can play a role by keeping parents informed about class activities.

F.They will be able to discuss the things that have been going on in each other’s lives.

G.Some websites provide tips, suggestions and solutions to common homework problems.

多项选择题