问题 多项选择题

下列各项中,导致负债总额变化的有()。

A.赊销商品

B.赊购商品

C.收回应收账款

D.用盈余公积转增资本

答案

参考答案:A, B

解析:赊销商品会导致应交增值税增加,从而也会使负债总额增加;赊购商品使负债总额增加;收回应收账款是资产项目内部一增一减,不影响负债总额;用盈余公积转增资本是所有者权益项目内部一增一减,不影响负债总额。

完形填空

Mary and Peter were having a picnic with some friends near a river when Mary shouted, “Look! That's a spaceship up there and it's going to land here.”

Frightened by the strange spaceship, _ 61  of the young people got into their cars and drove away as quickly as possible. Peter loved Mary and always stayed close to her. They, more __62 than frightened, watched the spaceship land and saw a door open. When nobody came out, they went to look __63 it. In the center of the floor, there was a pile of food. Peter followed Mary into the spaceship and did not __64  the door close behind him. The temperature fell rapidly and two young people lost their __65 .

When they came to, they were __66 to see that they were back by the river again. The spaceship had gone. __67 car was nearby.

“What happened?” asked Mary.

Peter scratched his head, saying slowly, “Don't ask me. Perhaps we had a __68 . Come on.It's time to go home.”

After driving about fifty meters, they found their way blocked by a thick wall made of something like __69 . On the other side of the wall, a few strange beings stopped to look through it and read a notice which, translated into English, said: “New arrivals at the zoo: a pair of __70  inhabitants in their natural surroundings with their house on wheels.”

61. A. both         B. all         C. several       D. most

62. A. tired        B. curious     C. confused      D. astonished

63. A. at           B. for         C. into          D. around

64. A. hear         B. watch       C. let           D. make

65. A. way          B. weight      C. speech        D. consciousness

66. A. pleased      B. disturbed   C. surprised     D. disappointed

67. A. A            B. Another     C. Their         D. No

68. A. game         B. dream       C. mistake       D. problem

69. A. glass        B. stone       C. wood          D. steel

70. A. city         B. space       C. land          D. Earth

单项选择题