问题 问答题

以下错账业务均在月末结账前发现,要求:①指出应采用的更正方法;②对错账进行更正。(说明:仅填制更正的记账凭证,记账略。每项业务要选择是否填制更正的记账凭证。若是填制了红字凭证的,请在凭证的左上方明显列示“红字凭证”字样)
(1)收到甲单位偿还的前欠销贷款100000元,记账凭证填制如下,在登记“应收账款”账户时,误登记余额为10000元。


①应采用的更正方法:
②填制更正的记账凭证:(凭证字号及经办人员的签章略,下同)


(2)摊销无形资产价值87000元,记账凭证填制如下并已据其入账。


①应采用的更正方法:
②填制更正的记账凭证:
(3)生产产品领用原材料103000元,记账凭证填制如下并已据其入账。


①应采用的更正方法:
②填制更正的记账凭证:

答案

参考答案:(1)①应采用的更正方法:划线更正法。
②填制更正的记账凭证:不需填制新的记账凭证。
(2)①应采用的更正方法:补充登记法。
②填制更正的记账凭证:
(3)①应采用的更正方法:红字更正法(粗体表示红字)。
②填制更正的转账凭证:

阅读理解

根据短文内容,选择最佳答案,并将其标号填入题前括号内。

Is there some one you hate? Well. Maybe you don't really hate them. But you get really angry every time you think of them.  If you don't let this anger go,  it can turn into bitterness(痛苦).

Bitterness appears when we can’t forgive someone who has hurt us or made us angry. Someone might say or do something that hurts us.  But instead of controlling he anger ,we keep t deep inside .  Before long, a bitter feeling begins to grow. We may think we are hurting that person by criticizing(指责)him or her often ,but we are really only hurting ourselves.

Bitterness can not only lead to serious health problems such as heart disease ,but also hurt out relationships with friends and family members .No one enjoy being around an angry person for very long .

If you see bitterness in your life ,here are some ways to deal with it .

Accept it

Instead of trying to deny your anger ,make it clear to yourself and accept it .See your anger for what it is and quickly deal with it .

Stop making excuses for it

You may feel you have a right to be angry .You may think you are right and the other person is wrong . You may even secretly enjoy making the other person look bad .But in the end ,bitterness hurts you much more than the other person . The bitterness will hold you back . and the other person will go on with his or her life .

Forgive and forget it

You probably can not completely put the anger out of your mind .But you can decide to forgive the other person . Forget it and move on .You’ll enjoy better health and peace of mind .

小题1:According to the passage, we might get angry when someone_____.

A.holds us back

B.forgets us

C.doesn't like us

D.hurts us小题2:Bittemcss comes from

A.our health problem like heart disease

B.the anger that lives deep inside our mind

C.the person who says something that hurts us

D.our relationships with friends and family members小题3:The underlined word "deny" in the passage means "_       "

A. 否认        B.误解       C.疏远        D. 减轻

小题4:The best way to deal with the bitterness is to ______

A. make the person who hurts us look bad

B.hate the person who hurts us very often

C.accept that you are hurting the other person

D.forgive the person who hurts us and forget it小题5:What can we learn from the passage?

A.We should enjoy someone who hurts us.

B.We should pay more attention to our friends.

C.The peace of mind is more important than the hurt itself.

D.Ws better to let bitterness go along with the other person.

单项选择题