问题 多项选择题

对库存现金和应收账款进行清查时应采用的方法,下面说法正确的是( )。

A.对库存现金的清查应采用倒挤法

B.对库存现金的清查应采用实地盘存法

C.对应收账款的清查应采用函证法

D.对应收账款的清查应采用技术推算法

答案

参考答案:B,C

解析:[考点] 库存现金和应收账款的清查方法 为了确定库存现金实际的结存数量,对库存现金的清查应采用实地盘存法;而对应收账款进行清查,主要是和债务单位进行对账,应采用函证法。故选BC。

单项选择题
阅读理解

阅读理解

     A terrible mudslide (泥石流) swept through Zhouqu County in northwest China's Gansu

Province on August 7, 2010. Lots of people were killed and injured in the disaster (灾难),

and some are still missing. Now the new school semester began. How about the students there?

     Up till now, most people including teachers and students are still living in the tents. The

students should have started their new semester on August 15. However, the terrible mudslide

disrupted the plan since two schools were damaged and three others were used as resettlement

areas (安置区). The new semester had to be put off for ten days. Also, since many teachers

were killed, parents were worrying that their children might not be able to go to school. Luckily,

54 teachers from neighboring areas were sent to Zhouqu County, and 12 volunteer teachers

arrived there, too. Moreover, all the students got their textbooks and school things for free.

     On the first day of school, a girl said, "The disaster is weighing heavily on my mind (沉重

地压在我的心上). But today school begins. I'm with my classmates again. I feel so happy."

     Zhouqu County has two primary schools, two junior high schools and one senior high school.

The students of the only senior high school had to start the new semester in a school in the

neighboring area. Although the new school is far from their homes, they are happy to return to school.

1. The underlined word "disrupted" means "______" in Chinese.

A. 实施    

B. 打乱      

C. 制定  

D. 完善

2. The new school semester began on ______ in Zhouqu County.

A. August 7    

B. August 15   

C. August 25    

D. September 1

3. What were the parents in Zhouqu County worrying?     

A. There were no textbooks for their children.

B. Their children had problems with their studies.

C. The textbooks were too expensive for them to afford.

D. There were not enough teachers to teach their children.

4. From the underlined words the girl said, we can learn she is very _____.    

A. sad   

B. afraid

C. smart    

D. optimistic (乐观)

5. Which of the following is NOT true according to the passage? 

A. There are five schools in Zhouqu County.

B. Many people had to live in the tents after the mudslide.

C. The teachers now in Zhouqu County are much more than before.

D. The terrible mudslide killed many people and affected people's lives the