问题 完形填空
完形填空。
     Two weeks before Christmas, Mother told me we were going to my grandmother's house
for the holiday. Grandma and Uncle Henry lived on a farm some 15 miles out of town. They
had no electricity or running water and   1   what I considered the "good things" in life. They
  2   made no plans for Christmas. When Christmas Eve arrived, Mom told me in her best
"I-mean-it" voice to   3  0 all the decorations from our tree. She packed those up  4   all
the trimmings(材料) for a  complete  turkey dinner.
     Christmas morning dawned perfectly with the sun shining brightly across a fresh blanket of
snow.   5   I sulked(生气) silently in the backseat of the car as we made our   6   to grandma's.
This was going to be the  7 Christmas ever! Grandma was  8    to see us as we walked up
to her door. "What on earth are you doing here?" she stammered(结巴)." We weren't expecting 
  9   . It's Christmas, and I don't even have a turkey to cook for you." "I knew  10   ." Mom said
as we set boxes of goodies on the kitchen table.    "That's   11
 12 
we brought all with us." "We have a tree," Mom insisted. " Otherwise(否则), what will we
do with all these decorations?" Uncle Henry quickly caught Mom's spirit. He called me to join him,
and we found a perfect Christmas tree in the woods. Soon the house smelled fresh and piney as
we decorated the tree, and the day take on a festive air. The turkey dinner was very good, too.
I was actually beginning to enjoy this unusual Christmas day!
      Dessert was forgotten   13   Mom came out with the final surprise-a flaming pudding! "Merry
Christmas, mother," Mom said. "Dear me!" Grandma gasped(喘息). "I haven't seen a flaming
pudding since I left England before I was married." Tears of   14   filled her eyes. I could not
hold the tears back,   15  . I knew then that Mom had also given me the best Christmas present
ever-she had taught me what a beautiful thing it is to give.
( ) 1. A. prepared  
( ) 2. A. also    
( ) 3. A. replace  
( ) 4. A. instead of
( ) 5. A. But    
( ) 6. A. decision  
( ) 7. A. last    
( ) 8. A. expected  
( ) 9. A. anyone    
( )10. A. you    
( )11. A. how    
( )12. A. can      
( )13. A. until    
( )14. A. sadness  
( )15. A. too                        
B. lacked        
B. still         
B. collect      
B. by the side of
B. So           
B. way           
B. busiest      
B. eager        
B. others        
B. them         
B. why           
B. must          
B. after         
B. joy           
B. also                  
C. refused    
C. never      
C. remove      
C. along with  
C. And         
C. wish        
C. best        
C. surprised  
C. someone    
C. that       
C. where       
C. may        
C. because    
C. regret      
C. neither    
D. wanted        
D. hardly        
D. show          
D. in spite of  
D. Then          
D. plan          
D. worst        
D. ready        
D. no one        
D. this          
D. what          
D. might        
D. unless        
D. worry        
D. either        
答案

1-5: BACCA  6-10: BDCAC 11-15: BBABD

填空题
问答题

甲企业2009年12月1日的有关资料如下:
(1)部分科目余额如下表所列(单位:元)

科目名称 借方余额 贷方余额 科目名称 借方余额 贷方余额
应收账款 486100 坏账准备 5600
原材料 261000 生产成本 165400
周转材料 94000 工程物资 75000
库存商品 1455000 预收账款 1200000
委托加工物资 63600 长期借款 8000000
(2)部分债权债务明细科目余额如下:
①应收账款——A公司(借方)479700元;应收账款——B公司(借方)23400元。
应收账款——C公司(贷方)17000元。
②预收账款——D公司(贷方)1200000元。
(3)长期借款2笔,余额及期限如下:
①由工商银行借入3000000元,期限从2008年7月1日至2012年7月1日。
②由建设银行借入5000000元,期限从2006年4月1日至2010年3月31日。
(4)2009年12月甲企业发生以下交易或事项:
①持银行汇票购买材料,取得的增值税专用发票注明:价款400000元,增值税68000元。材料随即验收入库,企业存货按实际成本计价核算。
②转销无法收回的B公司原欠付货款23400元。
③向F公司销售商品,开出的增值税发票注明:价款1500000元,增值税255000元,货已发出。该批商品的实际成本为1000000元。公司已于上月预收货款1200000元,余款尚未结清。
④计提固定资产折旧,其中:行政管理部门在用固定资产应提折旧150000元,在建工程使用的固定资产应提折旧20000元。行政管理部门在用固定资产折旧额中含15000元公司为其高级管理人员免费提供的轿车的折旧费。
⑤分配工资费用,其中企业行政管理人员工资210000元,在建工程人员工资60000元。
⑥计提应计入在建工程成本的长期借款利息100000元。
⑦计提坏账准备25000元,且企业坏账准备均为应收账款所计提。
⑧企业拥有的,按公允价值模式计量的投资性房地产账面价值为2560000元,公允价值为2720000元。
[要求](1)根据资料(4)编制甲企业2009年12月有关交易或事项的会计分录。
(2)计算甲企业2009年12月31日资产负债表中“应收账款”、“存货”、“预收账款”和“长期借款”项目应填列金额。