问题 判断题

根据发生额试算平衡法进行试算平衡,如果试算的结果是平衡的,则证明记入各账户的发生额是完全正确的。( )

答案

参考答案:

解析: 有些错误并不影响借、贷方的平衡关系,如漏记、重记某项经济业务,借贷方向颠倒,或记错有关账户等,试算依然平衡。如果试算平衡表借贷不相等,肯定账户记录有错误,应认真查找,直到实现平衡为止。

阅读理解

阅读理解。

     Mobile phone has become a problem for middle schools. Some middle schools in Australia have banned

(禁止) students from carrying mobile phones during school hours.

     Mobile phone use among children has become a problem for the school this year. Several children have

got mobile phones as Christmas gifts, teachers said mobile phone use is a distraction (娱乐) to students

during school hours and it also gives teachers so much trouble in their classrooms. Teachers were also

saying that sometimes students might use phone messages to cheat during exams.

     She said some schools had tried to ban mobile phones. Some parents felt unhappy because they couldn't

get in touch with (与…联系) their children.

     Many teachers said students should not have mobile phones at school, but if there was a good reason,

they could leave their phones at school office. They also said there were many reasons why the students

should not have mobile phones at school: they were easy to lose and were a distraction from studies.

      Many people say that they understand why parents would want their children to have phones, but they

think schools should let the students know when they can use their mobile phones.

1. Some middle schools in Australia have banned students from carrying mobile phones _____. [ ]

A. because they are students

B. when they are free

C. when they are at school

D. because they are children

2. We know from the passage that some children get mobile phones from _____. [ ]

A. the makers and sellers

B. the passers-by and strangers

C. their parents and friends

D. some mobile phones users

3. What does the underlined word cheat mean in the passage? [ ]

A. 聊天

B. 核对

C. 查询

D. 作弊

4. Some parents felt unhappy because they couldn't _____ during school hours. [ ]

A. use their mobile phones

B. leave their mobile phones at school office

C. help the teachers with their work

D. get in touch with their children

5. The passage tells us that _____.[ ]

A. students shouldn't have mobile phones at school except for some special reasons.

B. it is impossible to ban students from using mobile phones at school.

C. some parents felt unhappy because they couldn't use their phones at school.

D. parents should teach their children how to use mobile phones during school hours.

单项选择题 A型题