2010年3月，丁公司“原材料”总分类账户的借方发生额为8800元，_爱下问搜题

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问题多项选择题

2010年3月，丁公司“原材料”总分类账户的借方发生额为8800元，涉及的三张记账凭证分别是：1号付款凭证“原材料”总分类账户的借方发生额为3000元，10号付款凭证“原材料”总分类账户的借方发生额为2000元，5号转账凭证“原材料”总分类账户借方发生额为3800元，下列表述正确的有（）。

A.丁公司若采用记账凭证账务处理程序，“原材料”总分类账户3月份的借方登记次数为1次，金额为8800元

B.丁公司若采用记账凭证账务处理程序，“原材料”总分类账户3月份的借方登记次数为3次，金额分别为3000元、2000元、3800元

C.丁公司若采用科目汇总表账务处理程序且采用全月一次汇总法，“原材料”总分类账户3月份的借方登记次数为1次，金额为8800元

D.丁公司若采用科目汇总表账务处理程序且采用全月一次汇总法，“原材料”总分类账户3月份的借方登记次数为3次，金额分别为3000元、2000元、3800元

答案

参考答案：B, C

解析：本题是对“汇总记账凭证账务处理与科目汇总表账务处理”知识点的考查。 B选项，记账凭证账务处理程序登记总分类账簿的依据是记账凭证，根据记账凭证登记总账的次数为3次； C选项，科目汇总表账务处理程序登记总分类账的依据是科目汇总表，根据科目汇总表登记总账，登记的次数为1次。

单项选择题

金融市场发展对商业银行的促进作用不包括（）。

A.金融市场的发展能够在很多方面直接促进银行的业务发展和经营管理

B.金融市场的发展能够促进企业管理水平的提高

C.金融市场的发展为商业银行的客户评价及风险度量提供了参考标准

D.加剧银行业的竞争程度，使各银行竞相降低成本

完形填空

A king in Africa had a close friend with whom he had grown up. The friend had a habit of looking at every bad situation that occurred in his life and   1 , “This is good!”
One day the king and his friend were out on a hunting   2 . The friend would   3   the guns for the king. But this time he had   4  done something wrong in preparing one of the guns, for after taking the gun from his friend, the king fired it and his thumb was blown off.
Examining the   5  the friend remarked as usual, “This is good!” to which the king replied, “No, this is NOT good!” and   6  imprisoned his friend.
About a year later, the king was hunting in an area where he should have known not to hunt. Cannibals(食人者)   __7 him and took him to their village. They tied his hands, set up a wooden post and   8  him to it. As they came close to set fire to burn the king, they   9  that the king was missing a thumb. Being superstitious, they never ate anyone who was less than whole. So 10  the king, they sent him on his way.
As he returned home, he was   11  of the event that had taken his thumb and felt sorry for his treatment of his friend. He went immediately to the 12  to speak with his friend. “You were right,” he said, “it was good that my thumb was blown off.” Then he 13 to tell the friend all that had just happened.
“I feel 14  for sending you to jail for so long. It was bad for me to do this.”
“No,” his friend replied, “this is good!”
“What do you mean? How could it be good that I sent my friend to jail for a year?”
“If I had NOT been in jail, I would have been with you, and I would have been ___15  !”

A．expectation

A．deliberately

C．regretfully

C．overlooking