问题 阅读理解

Every year students flock to the college bookstore to purchase the different textbooks that they need for their classes. Little do these students realize that, in doing so, they are throwing good money away. It may sound unbelievable but textbooks, in some cases, actually cost as much as, if not more, than college fees.

Many people think that college bookstore are the most convenient source for textbooks. Titles are usually in-stock and students may purchase new textbooks or  choose to buy second-hand books and save money . But the money saved by purchasing second-hand textbooks from college bookstores is small compared to the amount they could save by shopping online.

More and more online booksellers have begun selling textbooks at heavily discounted prices. Online second-hand bookstores are another source for college books as they stock a large number of textbooks, which means sizable savings for students. Students should avoid purchasing their textbooks at the first store that they browse online since there are so many ‘virtual’ booksellers on the Net. Price isn't the only factor to consider when making an online purchase. Students should also consider shipping costs and delivery time when making their decision.

Online auctions(拍卖) are another option for students seeking a bargain. This option, however, has its pros and cons. A plus is that students can get incredibly cheap books. One problem is that while online bookstores have a system in place that ensure  you receive your order within a reasonable amount of time, with an auction purchase, however, you  must depend on the auction seller's timetable.

One way that students can really save is by getting books for free. Project Gutenberg is one resource that English majors will find invaluable. Here students can legally download a huge collection of classic novels. In the past students needing help with their studies would often have to spend a lot of money buying expensive study guides. Today that is no longer the case. Cash-strapped students can now visit the website SparkNotes for free downloadable study guides as well as classics.

56. Which of the following is the best title of this passage?

A. Learning to save money on Textbooks           B. Why Buy Textbooks

C. Tips for Buying Secondhand Textbooks          D. Online Shopping

57. Which of the following is NOT mentioned as a source to obtain textbooks ?

A. Online used bookstores.              B. College bookstores. 

C. Online auctions.                    D. Secondhand bookstore centres.

58. The underlined expression ‘pros and cons’(paragraph 4) is closest in meaning to __________.

A. professionals and conservatives         B. processes and conditions

C. joy and sadness                      D. good and bad points

59. According to the passage, Project Gutenberg is probably __________.

A. a project to help poor students get free learning materials

B. a government project aimed at helping English majors

C. a website for English majors to get the guides from language experts

D. a website for students to get free sources for English learning

60. From the passage, we can learn that__________.

A. online auctions are perfect for students seeking text books.

B. students should visit many websites before buying their books.

C. the cost of textbooks in college is low compared to the amount spent on tuition

D. students should consider shopping costs and delivery time above all else when making their buying decision.

答案

56-60: ADDDB

问答题

某企业会计人员在期末结账前,发现下列错账: (1) 生产A产品领用原材料65000元,编制的会计分录为: 借:生产成本56000 贷:原材料 56000 并已据以登记入账。 (2) 收到投资者投入机器设备一台价值20000元,编制的会计分录为: 借:固定资产20000 贷:资本公积 20000 并已据以登记入账。 (3) 计提应由本期负担的短期借款利息1800元,编制的会计分录为: 借:管理费用 8100 贷:应付利息 8100 并已据以登记入账。 (4) 分配结转本期发生的制造费用69000元,编制的会计分录为 借:生产成本96000 贷:制造费用 96000 并已据以登记入账。 (5) 结转本期完工产品生产成本538000元,编制的会计分录为: 借:库存商品538000 贷:生产成本 538000 登记入账时,误记为583000元。 (6) 职工预借差旅费5000元,编制的会计分录为: 借:管理费用 5000 贷:库存现金 5000 并已据以登记入账。 (7) 计提管理用固定资产的折旧10000元,编制的会计分录为: 借:管理费用 1000 贷:累计折旧 1000 并已据以登记入账。 (8) 销售部门领用材料6000元,编制的会计分录为: 借:销售费用60000 贷:原材料 60000 并已据以登记入账。 (9) 管理部门购买办公用品500元,编制的会计分录为: 借:管理费用 500 贷:库存现金 500 但是登记账簿时,误将“管理费用”账户登记为50元。 (10) 管理部门领用甲材料300元,填制的会计分录为: 借:生产成本 300 贷:原材料 300 并已据以登记入账。 要求:分别指出上述错账应采用何种更正方法,并编制相应的错账更正会计分录。

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