问题 单项选择题

甲公司2007年12月31日应收账款余额为200万元,“坏账准备”科目贷方余额为5万元; 2008年发生坏账8万元,已核销的坏账又收回 2万元。2008年12月31日应收账款余额为120万元(其中未到期应收账款为40万元,估计损失2%;过期1个月应收账款为30万元,估计损失3%;过期2个月的应收账款为20万元,估计损失5%;过期3个月的应收账款为20万元,估计损失8%;过期3个月以上应收账款为10万元,估计损失15%),假设不存在其他应收款项。甲公司2008年应提取的坏账准备为 ( )万元。

A.5.8

B.6.8

C.2

D.8

答案

参考答案:B

解析: 2008年12月31日“坏账准备”科目应有贷方余额=40×2%+30×3%+20×5%+20×8%+10×15%=5.8(万元);2008年应提取的坏账准备=5.8-(5+2-8)=6.8(万元)。

阅读理解

Our English course for kids or children focuses on learning English in an enjoyable way. Classes are small and individual attention is very important.

During the rest of the day students are encouraged to make use of the opportunities to speak and improve their English with the presence of monitors and teachers who will always use English with them.

There are three classes in the morning from Monday to Friday. The focus is primarily on spoken English; students will learn functional English to help them in real social situations. Special attention will be given to useful vocabulary for the afternoon’s activities or trip. The course will finish with a group presentation.

Maximum number of students in class is 8. This allows for greater participation and a greater degree of individual attention. Please note that this is a guaranteed maximum.

Each class is with a different teacher. This means that students practice English with the

added benefit of listening to more accents and experience a variety of teaching styles.

Classes are arranged by level. On arrival students take a level test to assess their oral, reading and written abilities. Students are then placed in a class where teachers agree they will benefit most.

We live and study on campus. There is no time wasted in traveling to class. There are short breaks between classes to allow students to refresh, prepare for the next class or make a start on homework. Homework is beneficial to reinforcing language learned during the day so teachers will set some short tasks each night. Students will have opportunity to do these when they choose--after class, before or after meals or at the end of the day.

Teachers are native-English speakers from all over the world, graduates, TESOL qualified, and experienced. Our teachers know what ifs like to learn a language. They will encourage and help all the students一from children to teenagers.

小题1:In the morning lessons, students will_____.

A.make sure of the opportunity to make a personal presentation

B.learn spoken English for the afternoon activities

C.practise speaking English with teachers individually

D.get into real social situations to practise functional English小题2:According to the passage, each class is with a different teacher in that_____.

A.students themselves have their own favourite teachers

B.students can make friends with different teachers

C.students can learn English spoken with different accents

D.different teachers teach students different courses小题3:What information can you get from the passage?

A.There is no need for students to do any homework there.

B.All the teachers are native and full of experience.

C.Students don’t have lunch together with their teachers.

D.Not more than eight students are allowed to learn in a class.

问答题 简答题