问题 单项选择题

企业对于到期企业无力支付的商业承兑汇票,应将应付票据的账面余额转入()科目的贷方。

A.应付账款

B.长期借款

C.短期借款

D.应付债券

答案

参考答案:A

解析:应付票据到期,如果企业不能按期付款的,属于商业承兑汇票的,应将其转入“应付账款”科目的贷方;属于银行承兑汇票的,应将其转入“短期借款”科目的贷方。

阅读理解

When a friend is sad about a tragedy(悲剧),it’s hard to know how to comfort(安慰) him/ her. But the worst thing you can do is say nothing. It could mean that you don’t care. You don’t have to say much.. A single supportive phrase doesn’t require absolutely perfect words to break the ice. Here are some conversation starters when life difficult situations have your tongue tied.

1. A friend loses his baby.

Don’t say: “Don’t worry. You’re so young. You’ll have another baby.” Do say: “ I’m so sorry. I can’t begin to imagine what you are going through, but if you want to talk about it, call me anytime.”

2. A guy deserts(抛弃)your friend.

Don’t say: “I never liked that rat bastard (坏蛋) anyway!” ( If the couple winds up reconciling (和解), you could end up losing your friend.) Do say: “Breaking up is always hard to deal with, but I’m here for you, whatever you need.”

3. A friend has a death in the family.

Don’t say: “It’s God’s will.” or “I know exactly how you feel.” Do say: “I’m sorry about your loss. What can I do to help?”

4. A friend loses a job suddenly.

Don’t say: “Work is always boring. Those bosses didn’t suit you!” Do say: “I’m sorry for that, but I know there’s an even better job waiting for you there. Let’s think about possibilities.”

5. Someone’s pet dies.

Don’t say: “Gee! It was only a cat!” or “My roommate doesn’t like her dog and she is getting rid of her dog. Do you want it?” Do say: “I’m sorry, she was such a great cat. How long did you have it?”

小题1:Which of the following has the same meaning as the underlined part “have your tongue tied”?

A.make your tongue shut

B.tie your tongue in order not to say.

C.have no suitable words to say.

D.say what you want freely.小题2:As a whole, what’s the suitable way to comfort your friend troubled with a tragedy?

A.To show your sorrow and offer your help.

B.To try to make the tragedy less serious.

C.To tell your friend not to think about it any more.

D.To do your best to make him/her cheerful again.小题3:Though your friend is deserted, you’d better not say dirty words about her/ his friend because _______________________ .

A.they might get along well again and you might be deserted

B.your friend might not like you to say that against her / his friend

C.it may be a sign that you don’t care for your friend

D.your friend might hate you in the future小题4:Which of the following might be suitable words when your friend’s dog dies?

A.Don’t worry too much. I’ll give you a good one.

B.I’m sorry to hear that. It was such a good dog.

C.I’ m sorry you lost your dog. But it was at its ripe age.

D.You must be sad about it. That’s enough.

单项选择题 案例分析题