问题 单项选择题

下列记账差错中,能通过编制试算平衡表判断的记账差错是( )。

A.漏记了某项经济业务

B.错误地使用了应借记的会计科目

C.只登记了会计分录的借方或贷方,漏记了另一方

D.颠倒了记账方向

答案

参考答案:C

解析: 试算平衡本身有一定的局限性,它不能发现全部记账过程中的错误和遗漏,因为有些错误并不影响借、贷方的平衡关系。如ABD三项中的情况,均不会影响借贷方的平衡,因此通过试算平衡的方法无法检查出来。只有C中的情况,会影响借贷方的平衡,能通过试算平衡的方法检查。故答案为C。

阅读理解

Liverpool city council (市政厅) want to clear the city of fat pigeons (鸽子). They say that people are feeding the birds, which makes them fat. The pigeons get bigger because they normally eat seeds (种子) and insects (昆虫) for their main food, not high-fat junk food they are eating in the city centre.

The council want people to know that everyone who feeds the pigeons makes the streets crowded (拥挤)with these birds. They hope to encourage the birds to move away from the city centre and into parks and open spaces.

Ten robotic birds have been brought into the city centre to scare the pigeons away and visitors are asked not to give the pigeons any food. The mechanical birds—known as ‘robops’—will sit on the roofs of buildings. They can be moved around to different places. They look like a peregrine falcon, which is a bird that kills pigeons. They even make noises and flap their wings to scare the pigeons. They hope that the pigeons will go away before the city becomes the European Capital of Culture in two years.

小题1:Liverpool city council want to clear the city of fat pigeons because ______.

A.the pigeons are eating junk food

B.the pigeons might get killed

C.the pigeons make the city center crowded

D.the pigeons sit on the roofs of buildings小题2:What do we know about a peregrine falcon?

A.It scares the robotic birds.

B.It is an enemy of the pigeons.

C.It looks like a pigeon.

D.It likes the food people give it.小题3:Which of the following is probably true according to passage?

A.The robots will fly around the city center like real birds.

B.Pigeons get fat because they eat seeds and insects.

C.Liverpool is the European Capital of Culture.

D.The pigeons like the food that people give them.

单项选择题