问题 问答题

浦发公司2012年12月31日总分类账户本期发生额和余额对照表(试算平衡表)如下:要求:根据试算平衡的原理计算试算平衡表中项目(1)~(5)的金额。(不要求列出计算过程)

答案

参考答案:

(1)146400(2)166800(3)102600(4)94200(5)384000

解析:第一步:根据所有账户的期初借方余额=所有账户的期初贷方余额,合计栏的期初余额合计(5)=贷方余额合计384000元;第二步:应收账款期初借方余额(3)=384000-7200-96000-60000-118200=102600(元);第三步:根据应收账款期初余额+本期借方发生额-本期贷方发生额=期末余额,即:102600+本期借方发生额-100800=96000(元),借方发生额(4)=94200(元);第四步:银行存款本期借方发生额(1)=373200-1200-26400-94200-28800-24000-42000-10200=146400(元);第五步:银行存款期末余额(2)=96000+146400-75600=166800(元)。

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If English means endless new words, difficult grammar and sometimes strange pronunciation, you are wrong. Haven't you noticed that you have become smarter since you started to learn a language?

According to a new study by a British university, learning a second language can lead to an increase in your brain power. Researchers found that learning other languages changes grey matter. This is the area of the brain which processes information. It is similar to the way that exercise builds muscles.

The study also found the effect is greater, the younger people learn a second language.

A team led by Dr Andrea Mechelli, from University College London, took a group of Britons who only spoke English. They were compared with a group of "early bilinguals" who had learnt a second language before the age of five, as well as a number of later learners.

Scans showed that grey matter density (密度) in the brain was greater in bilinguals than in people without a second language. But the longer a person waited before mastering a new language, the smaller the difference.

"Our findings suggest that the structure of the brain is changed by the experience of learning a second language," said the scientists.

It means that the change itself increases the ability to learn.

Professor Dylan Vaughan Jones of the University of Wales, has researched the link between bilingualism and maths skills. "Having two languages gives you two windows on the world and makes the brain more flexible (灵活的),"he said. "You are actually going beyond language and have a better understanding of different ideas."

The findings were matched in a study of native Italian speakers who had learned English as a second language between the ages of two and 34. Reading, writing, and comprehension were all tested. The results showed that the younger they started to learn, the better. "Studying a language means you get an entrance to another world," explained the scientists.

小题1:The main subject talked about in this passage is ______.

A.science on learning a second language

B.man’s ability of learning a second language

C.1anguage can help brain power

D.1anguage learning and maths study小题2: In the second paragraph, the writer mentions “exercise” in order to ______.

A.say language is also a kind of physical labor

B.prove that one needs more practice when he (she) is learning a language

C.to show the importance of using the language when you learn the language

D.make people believe language learning helps grey matter work well小题3:We may know from the scientific findings that ______.

A.the earlier you start to learn a second language, the higher the grey matter density is

B.there is no difference between a later second language learner and one who doesn't know a second language

C.the experience of learning a second language has bad effect on people's brain

D.the ability of learning a second language is changing all the time小题4:The underlined word “bilingual'’ probably means ______.

A.a researcher on language learning

B.a person who is good at learning foreign languages

C.a person who can speak two languages

D.an active language learner