问题 多项选择题

下列可以作为现金日记账借方登记的依据的有()。

A.现金收款凭证

B.现金付款凭证

C.银行存款收款凭证

D.银行存款付款凭证

答案

参考答案:A, D

解析:选项A显然应该是答案。对于从银行提取现金的业务,按照规定只能编制银行存款付款凭证,此时应该根据银行存款付款凭证登记现金日记账的借方。所以,D也是答案。选项BC可以作为银行存款日记账借方登记的依据。

选择题
阅读理解

阅读理解。

     According to Japanese media, about eight thousand people are dead and more than twelve

thousand people are missing . More than 300-thousand people have been forced to leave their

homes and more than 200 thousand are staying in public shelters.

     According to Japan's nuclear safety agency up to 190 people may have been exposed to

radiation from the Fukushima nuclear power plant(核电站).

     According to Kyodo News Agency, more than 34-hundred buildings have been destroyed

and at least 200 fires have broken out in cities across the country.

     In northeastern Japan, power has been cut off in at least 5.5 million households, a million

families are without water, and gas supplies have been cut off in nearly half a million homes. It

is expected to be about 2 weeks before normal daily supply can be resumed.

    China delivered 10 tons of bottled drinking water to Japan's earthquake-hit areas on Thursday

in the country's latest round of relief donations sent to assist Japan's rescue and recovery efforts.

The water, packaged in 800 boxes, was air-lifted from China's northeastern city of Changchun,

Jilin Province, to Niigata in northeastern Japan on Thursday before it was taken by road to

devastated Sendai, Miyagi Prefecture, said Duan Yingli, a foreign affairs official with Jilin provincial

government.

     Funds and other forms of aid have flowed from the Chinese government and the public after

a 9.0-magnitude earthquake hit off Japan's northeast coast and triggered an array of disasters,

including a massive tsunami, last Friday.

     China sent a 15-member international rescue team to Japan, while the Ministry of Commerce

said it is providing 30 million yuan worth of emergency humanitarian assistance.

The first relief package-2,000 blankets, 900 cotton tents and 200 emergency lights-was delivered

early this week.

     On Wednesday, Beijing boosted aid to Japan by pledging 20,000 tons of fuel -10,000 tons of

gasoline and 10,000 tons of diesel.

1. How many parts can be divided according to the main idea of the passage ?

A. 1          

B. 2          

C. 3                

D. 4

2. How many people may have died in this disaster on March 11 ?

A. about 8000  

B. more than 12000  

C. about 20000  

D. over 500,000

3. What kind of forms does China aid to Japan ?

A. Funds and a rescue team

B. 30million yuan, a team of scientists and many goods

C. Water, food, package , gasoline and diesel

D. Funds, necessities as well as a rescue team