问题 单项选择题

下列各明细分类账,可以采用定期汇总登记方式的是( )。

A.固定资产

B.应收账款

C.应付账款

D.库存商品

答案

参考答案:D

解析: 固定资产、债权、债务等明细账应逐笔登记;库存商品、原材料、产成品收发明细账以及收入、费用明细账可以逐笔登记,也可以定期汇总登记。

阅读理解

第三部分:阅读技能(共三节,满分35分)

阅读理解(共12小题;每小题2分,满分24分)

阅读下列短文,从每题所给的A、B、C、D四个选项中,选出最佳选项,并在答题卡上将该项涂黑。

A man went to a fast  food restaurant to buy his lunch. “Hi,” a worker said. May I help you?’’ “I’d like a hamburger, large chips, and a coke,” the man said. “:Anything else?” the worker asked. “No,’’ the man answered. “That’s it.” “Is that for here or to go?” the worker asked. “To go,” the man said. The worker put the man’s lunch in a bag. The man took out his money and paid for his lunch. “Thank you,” the worker said. “Have a nice day.”

The man took the bag and walked to a park. He sat down and opened the bag. He was surprised. There was no hamburger in the bag. There were no chips. There was no coke. There was only money in the bag__ a lot of money! The man counted the money. Two thousand dollars! Why was the money in the bag? Where was the man’s lunch?

The manager of the fast—food restaurant needed to go to the bank. He put two thousand dollars in an envelope(信封). He put the envelope in a bag and put the bag down. The worker gave the manager’s bag to the man by mistake. So the manager had a hamburger, chips and a coke, and the man had two thousand dollars. What should the man do?

41.The man went to a restaurant to ________.

A. buy his lunch.      B. have a rest    C. sell drinks    D. cook food.

42. The man wanted to have his lunch______________.

A. in a hotel           B. in a shop     C. in a restaurant.           D. in a park

43. When the man opened the bag, he found ________ in it.  

A. food        B. drink      C. money     D. nothing

44.___________ couldn’t find his money.  

A. The man     B The manager   C. The worker    D. Nobody

多项选择题