问题 单项选择题

甲公司4月30日的银行存款日记账账面余额为83820元,银行对账单余额为171820元。经逐笔核对,发现有以下事项:(1)29日企业开出现金支票18300元支付劳务费,持票人尚未到银行办理结算手续;(2)29日银行代企业收取货款52000元,企业尚未收到收款通知;(3)30日银行代企业支付电话费3600元,企业尚未收到付款通知单;(4)30日企业送存银行的转账支票35000元,银行尚未入账;(5)30日企业开出汇票56300元并已入账,但会计人员尚未送银行办理电汇手续。该公司根据以上事项进行相关账务处理后编制"银行存款余额调节表",则调节后的银行存款余额应为()元。

A.97220

B.132220

C.153520

D.188520

答案

参考答案:B

解析:可以分别从银行存款日记账余额和银行对账单余额进行调整。(1)从银行存款日记账余额进行调整:调节后的银行存款余额=83820+52000-3600=132220(元)。(2)从银行对账单余额进行调整:调节后的银行存款余额=171820-18300+35000-56300=132220(元)。

完形填空

第二节(共5小题;每小题2分,满分10分)

根据短文内容,从下框的A—F选项中选出能概括每一段主题的最佳选项,并在答题卡上将该选项涂黑。选项中有一项为多余选项。

A.Why American corporations made workers work longer

B.Americans have spent more time at work

C.The government tries to find ways to reduce working hours

D.The government and workers hope to work more hoursE. American industrial employees work the second longest hours

F. Workers have to add work hours to preserve their income

61.              

Americans suffer from overwork. Regardless of who they are or what they do. Americans spend more time at work than that any time since World War ll. In 1950, the US had fewer working hours than any other industrialized country.

62.             

Today, it exceeds(超过)every country but Japan where industrialized employees load 2155 hours a year compared with 1951 in the US and 1603 in the former West Germany. Between 1969 and 1989, employed Americans add an average of 138 hours to their yearly work schedules.

63.              

The workweek has remained above 40 hours. But people are working more weeks each year. Specifically pay time off holidays, vacations, sick leave shrink (减少) by 50% in the 1980s. As corporations have experienced serious competitions and slow in growth of productivity, they have pressed employees to work longer.

64.              

Cost-cutting lay-offs in the 1980s reduce the professional and managerial runs, leaving fewer people to get the job done. In lower paid occupations where wages have been reduced. Workers have added hours in overtime or extra jobs to preserve their living standards.

65.             

The government estimates that 7 million people hold a second job. For the first time, large numbers of people say they want to cut back on working hours even it means earning less money. But most employers are unwilling to let them do so. The government which has stepped back from its traditional role as a regulator of work time should take steps to make shorter hours possible.

问答题 简答题