问题 单项选择题

对于盘亏、毁损的存货,经批准后进行账务处理时,不可能涉及的借方账户是()。

A.其他应收款

B.营业外支出

C.营业外收入

D.管理费用

答案

参考答案:C

解析:本题考核财产盘亏的账务处理。盘亏、毁损的存货报经批准后处理时:先将残料价值、可收回的保险赔偿和过失人赔偿,借记"原材料"、"其他应收款"等科目;剩余净损失中,属于非常损失部分,借记"营业外支出"科目;属于一般经营损失部分,借记"管理费用"科目;贷记"待处理财产损溢"科目。

单项选择题
阅读理解

阅读理解。

     In Denmark, parents are allowed to set up a new school if they are dissatisfied with the school in the area

where they are living. Although these schools have to follow the national courses, they are allowed a lot of

choice in deciding what to teach. Some of these new schools are called "small schools" because usually the

number of pupils in them is only sixty, but a school has to have at least twenty-seven pupils.

     Cooleenbridge School in Ireland, is a small school similar to the ones in Denmark, it was set up by parents

who came from Holland, Germany, Czechoslovakia, England and other parts of Ireland. They came because

they wanted to live in the countryside and to grow their own food. In June 1986, they decided to start a school.

They managed to get an old, disused primary-school building and started with twenty-four children aged from

four to twelve.

     The teachers say, "The important thing in school is doing, not sitting." And so the courses includes yoga

(瑜伽), cooking, knitting (编织), kite-making, music, fishing, drama (戏剧) and environmental river studies,

as well as reading, writing, maths and science.

1. What are the rules for setting up a new school in Denmark? [ ]

A. Parents are allowed to set up their own school.

B. The school has to follow the national courses.

C. The school has to have at least 27 pupils.

D. All of the above.

2. The writer tells about the Cooleenbridge School in Ireland because _____. [ ]

A. it was set up by parents who are not people of Denmark

B. it was taken as an example of this kind of "small school"

C. there were only twenty-four children

D. the pupils there were aged from 4 to 12

3. What makes this kind of school special? [ ]

A. It is set up by parents not by government.

B. It is free to decide what to teach.

C. The number of pupils in it is only sixty.

D. It has to have at least 27 pupils.

4. "The important thing in school is doing, not sitting." What the teachers say actually means _____. [ ]

A. What we should do is teaching in the classroom, not sitting in the office.

B. Children should do more homework at home, not just sit in class to listen to the teachers.

C. Children should learn by themselves not rely on teachers.

D. Children should learn through practice not just from books.