问题 单项选择题

企业现金清查中,经检查仍无法查明原因的现金短款,经批准后由企业负担的净损失应计入( )。

A.其他应收款

B.营业外支出

C.销售费用

D.管理费用

答案

参考答案:D

解析: 现金短缺经批准后,由责任人赔偿的部分,计入“其他应收款”,由企业负担的净损失,计入“管理费用”。

问答题
阅读理解

I travel a lot, and I find out different "styles" (风格) of directions every time 1 ask "How can I get to the post office?"

Foreign tourists are often confused (困惑) in Japan because most streets there don’t have names in Japan, people use landmarks (地标) in their directions instead of street names. For example, the Japanese will say to travelers, "Go straight down to the corner. Turn left at the big hotel and go past a fruit market. The post office is across from the bus stop."

In the countryside of the American Midwest, there are not usually many landmarks. There are no mountains, so the land is very flat; in many places there are no towns or buildings within miles. Instead of landmarks, people will tell you directions and distances. In Kansas or Iowa, for example, people will say, "Go north two miles. Turn east, and then go another mile."

People in Los Angeles, California, have no idea of distance on the map; they measure distance in time, not miles. "How far away is the post office?" you ask. "Oh," they answer, "it’s about five minutes from here." You say, "Yes, but how many miles away is it?" They don’t know.

It’s true that a person doesn’t know the answer to your question sometimes. What happens in such a situation? A New Yorker might say, ’Sorry, I have no idea." But in Yucatan, Mexico, no one answers "I don’t know." People in Yucatan believe that "I don’t know" is impolite. They usually give an answer, often a wrong one. A tourist can get very, very lost in Yucatan!

小题1: When a tourist asks the Japanese the way to a certain place they usually _________

A.describe the place carefully

B.show him a map of the place

C.tell him the names of the streets

D.refer to recognizable buildings and places小题2:What is the place where people measure distance in time?

A.New York.

B.Los Angeles.

C.Kansas.

D.Iowa小题3:People in Yucatan may give a tourist a wrong answer ________

A.in order to save time

B.as a test

C.so as to be polite

D.for fun小题4: Which sentence is true according to the text?

A.There is no street names in Japan.

B.There is no landmarks in the countryside of American.

C.People in Yucatan always give wrong answers when asked the way.

D.People in Los Angeles measure distance in time, not miles when asked the way.小题5: What can we infer from the text?

A.It’s important for travelers to understand cultural differences.

B.It’s useful for travelers to know how to ask the way properly.

C.People have similar understandings of politeness.

D.New Yorkers are generally friendly to visitors.