甲企业2008年1月份发生如下支出：①预付租赁仓库租金．全年共12 000元；②支付去年第四季度水电费2 000元；③购买办公用具800元；④预计本门应承担的短期借款利息1 500元，季末支付。请按照权责发生制确认本月的费用数额( )。
A．3 300元
B．12 800元
C．7.3 800元
D．14 300元
参考答案：A
解析： 权责发生制是指以收付应归属期间为标准，确定本期收入和费用的处理方法。即凡是属于本期应获得的收入，不管款项是否在本期收到，都作为本期收入处理。根据权责发生制原则本月可负担的费用为①12 000/12+③800元+④1 500元＝3 300元；②是去年第四季度发生的费用，不属于1月份发生的费用，故不能计算在内。
阅读短文，根据短文内容，从短文后的五个选项中选出能填入空白处的最佳选项。选项中有一项为多余选项。（共8分，每小题2分） Note-taking is a skill that can help you do well in all your schoolwork. It can make you confident when you are studying. 1 . If your teacher writes notes on the blackboard, that’s great. You can copy them or write down the most important facts of all in class. Different teachers do things differently. For example, some teachers may focus on(关注) lots of dates and facts in class, but they only write the important ones on the blackboard. 2 , but they may repeat them. Don’t try to write down every word in class, or you might miss some important points. Some students really learn better with the help of these notes. Don’t be afraid to ask your teacher to repeat what you’re missed. If your teacher speaks too fast and you can’t follow what he is saying, you can ask him after class. Comparing (对比) your notes with your classmates’ can be good for your learning. 3 . Note-taking also needs organization. Keep notes for each subject in one place, so that you can find everything easily when a test comes. 4 . If you decide to recopy your notes every evening, you’ll surely have less time to watch TV. But you’ll save time in the coming test.
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