问题 判断题

在财产清查中,对盘盈、盘亏在处理固定资产都要通过“待处理财产损溢”科目核算。

答案

参考答案:

解析:在财产清查中,对盘盈的固定资产要通过"以前年度损益调整"科目核算。

完形填空
完形填空。
     In much of China, spring is usually very short.   It usually comes in February or March. Summer is often very   1   .
It   2   from May to July. The hottest month is July.   Autumn starts in August and goes on   3   October. The weather
can be quite warm in   4   .   Winter lasts from November to January,   and is very cold.   You need to wear lots of   5  
clothes. The best time to come to China is in   6   because in summer it is often too hot, and in winter it is too cold.
    The seasons of the year in England are unlike much of China and the USA.The weather in England   7   gets too
hot, or too cold. So you can see green grass all the year.   In  England spring is longer. It can last from late March to
May.
    The Australian seasons are the opposite.   8   is from December to February, and winter is in June, July and August.
So when it's spring in China, it is autumn in  9   . So Australians never have White Christmas because their Christmas
is in  10   .
( )1. A.warm            
( )2. A.stay            
( )3. A.from            
( )4. A.spring          
( )5. A.warm            
( )6. A.spring or summer
( )7. A.usually        
( )8. A.Winter          
( )9. A.England        
( )10.A.spring          
B.cold            
B.live            
B.to              
B.summer          
B.cool            
B.spring or autumn
B.never          
B.Spring          
B.USA            
B.summer          
C.hot            
C.have          
C.of            
C.autumn        
C.light          
C.summer or autumn
C.sometimes      
C.Autumn        
C.Australia      
C.autumn        
D.cool                
D.lasts              
D.in                  
D.winter              
D.beautiful          
D.autumn or winter    
D.often              
D.Summer              
D.Japan              
D.winter              
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