问题 判断题

在实地盘存下,本期发生数=期初结存数+本期收入数-期末实存数。()

答案

参考答案:

解析: 实地盘存制,亦称定期盘存制。其基本做法是,平时只根据会计凭证在账簿中登记各项财产物资的增加数,不登记减少数。期末再对各项财产物资进行盘点,然后根据实地盘点所确定的实存数,倒挤出本期各项财产物资的减少数,即:本期减少数=账面期初数+本期增加数-期末实际结存数。

阅读理解

阅读理解。

     BEIJIN-No Car Day was first started by 34 cities in France on September 22,1998. It was started to

protect the environment, By now, more than 1,000 cities around the world have had a No Car Day.

     The first No Car Day in China was in Chengdu in 2001.Other cities,including Taipei, Shanghai and Wuhua,

also support the day.

     In Beijing, more and more people are joining in the activity. It asks the drivers to leave their cars at home

for one day each month and walk or ride a bike to work. It also calls on Beijingers not to use cars on June 5

(World Environment Day). The slogan (口号) for the day is, "If we drive for one less day, we can have one

more nice day."

     So far, more than 200,000 drivers have shown their support."We can't control the weather, but we can

choose not to drive.'' said, Wu Zonghua, a car club chairman. Beijing is trying to have 238 blue sky days this

year. In the first quarter of this year, Beijing only had 52 blue sky days. This was 11 days less than the number

for the same period last year. Much of the dust comes from the desert,but cars cause most of the air pollution. We must do more for No Car Day.

1. There are _______ cities in China that support No Car Day according to the passage.

A. three

B. four

C. five

D. six

2. The activity of No Car Day encourages Beijing drivers _______.

A. not to work on No Car Day

B. to enjoy having a day off

C. to leave their cars at home for repair

D. to ride a bike or walk instead of driving to work

3. According to the passage there were _______ blue sky days in the first quarter of last year in Beijing.

A. 52

B. 63

C. 41

D. 238

4. The air pollution in Beijing is mostly caused by _______.

A. cars

B. dust

C. weather

D. rubbish

5. We can know from the passage that _______.

A. more and more people in Beijing are joining car clubs

B. people will have one more World Environment Day each month

C. more and more people won't drive on Nor Car Day in Beijing

D. more people in the world won't drive any more

单项选择题