问题 单项选择题

下列有关应付票据处理的表述中,不正确的是( )。

A.企业开出并承兑商业汇票时,应按其票面金额贷记“应付票据”
B.应付票据到期支付时,按账面余额结转
C.企业支付的银行承兑手续费,计入当期“财务费用”
D.企业到期无力支付的银行承兑汇票,应按票面金额转入“应付账款”

答案

参考答案:D

解析: 企业到期无法支付的银行承兑汇票,应按账面余额转入“短期借款”。

单项选择题 A1/A2型题
阅读理解

Modcm inventions have speeded up people’s lives amazingly. Motor-cars cover a bundred miles in little more than an hour. Aireraft cross the world a day, while computers operate at lightning speed. Indeed, this love of speed seems never-ending. Every ycar motor-cars are produced which go even faster each new computer boasts(吹嘘)of saving preeious seconds in handling tasks.

All this saves timc, but at a prick.When we lose or gain half a day in speeding aeross the world in an airplane, our bodies tell us so. We get the uncomfoerable feeling known as jet-lag; our bodies feel tlru they have been left bebind in anot ar nine zoors Again pending too long at compulers resul’s in painti ninrts and fingers. Mobile phones also to dange according to some seientists; too much uss may thesmit h bul radiation into our brains, a we do not like to think about.

Howave, what do we do with the time we have saved?Certainly not or so it seems. We are so accustomed to constant activity that we find it difficult to sit and do nothing, or even just one thing at a time. Pcrhaps the days are long gone when we might listen quietly to a story on the radio, letting imavination take us into another world.

There was a time when some people’s lives were devotcd simply to the cultivation of the land or the eare of eattle. No multi-tasking there; their lives wenl on at a much gentler pace, and in a familiar pattern. There is much that we might envy about a way of life like this. Yet before we do so ,we must think of the hard tasks our ancestors faeed;:they farmed with bare hands, often lived close to hunger, and had to fashion tools from wood and stone. Modem machinery has freed peope fre that primitive existcnee.

1.The new rooucts opcome more and more time-saving beeause_________.

A.our love of speed secure never-ending

B.time is limited

C.theprices are increasingly high

D.the manufacturers boast a lot

2.What does“the days”in Paragraph 3 refer to?

A.I maginary life               B.Simple life in the past

C.Times of inventions           D.Time for constant activity

3.What is the author’s attitude towards the modem teehnology?

A.Critical            B.Objective        C.Optimistic            D.Negative

4.What does the pa mge mainly diseuss?

A.The present and past times             B.Machinary and human beings

C.Imaginations and inventions            D.Modem technology and its influenec