问题 单项选择题

资料:上海某公司2013年第三季度发生下列部分经济业务:

(1)2013年7月份销售一批商品给甲公司,价值10000元,货已发出,款项当即收到并存入银行。

(2)2013年7月份预收乙公司20000元货款;8月份货已发给乙公司,价值60000元;9月份向乙公司收回余款40000元。

(3)2013年7、8、9月份各取得销售收入30000元,款项90000元于9月份一次收到,款项存入银行。

(4)2013年7、8、9月份各发生的短期借款利息10000元,共计30000元,9月末以银行存款一次支付。

(5)2013年9月末以银行存款预付下个月房租费60000元。

(6)2013年9月份以银行存款支付本月份的水电费20000元。

要求:根据以上资料,对以下5个问题分别作出正确的选择。

在收付实现制下,该公司7月份的收入和费用应分别为()元。

A.30000和10000

B.60000和0

C.60000和10000

D.30000和0

答案

参考答案:D

阅读理解

阅读理解

     You love Jay Chou's songs and you can sing some quite well. So you make a video of your

performance and post it online for your friends to see. But what if this led to something beyond

your wildest imagination-a career in music?

     Canadian teenager Justin Bieber, 16, has just had the magical experience: He posted homemade

videos of his versions of songs by American singer Chris Brown online for his relatives. He received

a phone call from Brown, telling him how much he liked his performance. His singing eventually

earned him a fan base and a record contract. After releasing a popular EP (extended play密纹唱片)

record in November 2009, his album My world 2.0 came out last Tuesday.

     Bieber sings ballads and songs about puppy love. But is he just another gooey (甜腻的) teen idol?

David Malitz, a columnist with the Washington Post, doesn't think so. "If we truly want the best for

American children, let us pause and give thanks for Justin Bieber," he writes. "After years of humdrum

bubblegum (乏味的摇滚舞曲) from Miley Cyrus and the Jonas Brothers, the 16yearold has thrown

a candycoated wrench (扭转) into Disney's heartthrob (甜心) assembly line (生产线) by giving

young fans something worth screaming their lungs out for: lovable pop songs."

     From a boy who grew up below the poverty line with his divorced mom to a star who caused

nearriots (近乎失控) in shopping malls, even Bieber himself can't believe his overnight fame,

although his kind of success is becoming more and more common in the Internet era.

     Interested in hockey (冰球), the national sport of Canada, the boy once put up pictures of players

on the walls of his bedroom. He dreamed of being a hockey star and used to practice signing his

autograph (签名). He doesn't need practice now. He signs autographs, if the girls can get close

enough, as a music star.

1. What did Chris Brown think of Justin Bieber's singing?

A. He didn't like it.

B. He liked it very much.

C. He didn't say anything.

D. He supported Justin Bieber.

2. Who is a columnist?

A. Chris Brown.  

B. Jay Chou.

C. David Malitz. 

D. Miley Cyrus.

3. What can we learn from the fourth paragraph?

A. He had a happy family.

B. His family was very poor once.

C. His family was rich.

D. His family helped him a lot.

4. What's Justin Bieber's hobby?

A. Singing.  

B. Hockey.

C. Signing.  

D. Making records.

单项选择题