问题
单项选择题
用现金购买办公用品的会计分录为()。
A.借：管理费用
B.借：管理费用；贷：银行存款贷：库存现金
C.借：生产成本
D.借：制造成本；贷：银行存款贷：库存现金
答案
参考答案：B
解析：管理费用增加记借方，库存现金减少记贷方。
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用现金购买办公用品的会计分录为()。
A.借：管理费用
B.借：管理费用；贷：银行存款贷：库存现金
C.借：生产成本
D.借：制造成本；贷：银行存款贷：库存现金
参考答案：B
解析：管理费用增加记借方，库存现金减少记贷方。
This is a story that can teach us a good lesson. One day, a man in rags begged from door to door along the street. With an old wallet in his hand, he was asking for a few coins to buy something to eat. He kept complaining about his bad fortune and kept __36__ why those who had so much money were never __37__ and were always desiring more. “As far as I'm concerned, if I had only enough to ___38__ and to wear, I would not want anything more.” Just at that moment Goddess Fortune, who came down the __39__ saw the beggar and said to him, “Hi, I have wished to __40__ you for a long time. Now, open your __41__ and I will pour my gold into it. But I will do that only on this __42__ : All that falls into the wallet will be pure gold; but every piece falling upon the __43__ shall become dust. Do you understand？” “I see.” said the beggar. “Then you should __44__ ！It's obvious that your wallet is a(an) __45__ one, so don't load it too heavily，” said the Goddess Fortune. The excited beggar could hardly __46__ to have gold. He quickly opened his wallet, and a __47__ of yellow coins was poured into it. The wallet grew heavier and heavier. “Is that enough? Isn't it cracking？” asked Fortune. “Never __48__ .It's still strong enough now.”answered the beggar. The wallet was filled with so many coins that the beggar's hands began to __49__. “Ah, if only the golden stream would __50__ forever! Just a little more，” said the beggar, “__51__ just a handful or two.” “There! It's full. The wallet will __52__ .” warned the Goddess, but the beggar requested, “It will __53__ a little more, just a little more.” One more piece was added and the wallet split. The __54__ fell upon the ground and became dust. The greedy beggar had now __55__ but his broken bag.
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