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问题 单项选择题

甲公司2月末总账账户余额如下（单位：元）：银行存款340751.95库存现金5085.85原材料122060.40短期借款50858.50应付账款10171.70实收资本305151.00资本公积81373.60盈余公积20343.40假设该公司3月份发生下列经济业务（不考虑相关税费）：

（1）经批准用资本公积50858.50元转增资本。

（2）购入原材料一批，计20343.40元，料已入库，款未付。

（3）以银行存款支付前欠货款10171.70元。

（4）从银行提取现金2034.34元，备用。

（5）收到投资人追加投资101717.00元，存入银行。

（6）从银行借入短期借款20343.40元，直接归还前欠购货款。该公司的记账凭证分为收款、付款和转账三大类，已经完成了填制记账凭证、记账、结账以及试算平衡等工作。

该公司3月份试算平衡表中的“本期借方发生额合计”为（）元。

A.579786.90

B.467898.20

C.430262.91

D.205468.34

答案

参考答案：D

判断题

在我国，个人投资者的资金除了一部分来源于储蓄外，另一部分可以向银行申请贷款解决。
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单项选择题 案例分析题

The fact that blind people can "see" things using other parts of their bodies apart from their eyes may help us to understand our feelings about colour. If they can sense colour differences then perhaps we, too, are affected by colour unconsciously.

Manufacturers have discovered by trial and error that sugar sells badly in green wrappings, and that blue foods are considered unpleasant, and the cosmetics should never be packaged in brown. These discoveries have grown into a whole discipline of color psychology that now finds application in everything from fashion to interior decoration. Some of our preferences are clearly psychological Dark blue is the colour of the night sky and therefore associated with passivity and calm, while yellow is a day colour with associations of energy and incentive. For primitive man, activity during the day meant hunting and attacking, while he soon saw as red, the colour of blood and rage and the heat that came with effort. And green is associated with passive defence and self - preservation. Experiments have shown that colours, partly because of their psychological association, also have a direct psychological effect. People exposed to bright red show an increase in heartbeat, and blood pressure; red is exciting. Similar exposure to pure blue has exactly the opposite effect; it is a calming colour. Because of its exciting connotations (涵义) , red was chosen as the signal for danger, but closer analysis shows that a vivid yellow can produce a more basic state of alertness and alarm, so fire engines and ambulances in some advanced communities are now rushing around in bright yellow colours that stop the traffic dead.

Which of the following statements is NOT true according to the passage （）

A. The psychology of colour is of some practical use.

B. Colour probably has an effect on us which we are not conscious of.

C. People exposed to pure blue start to breathe slowly.

D. Yellow fire engines have caused many traffic accidents in some advanced communities.
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