问题 单项选择题

汇总记账凭证账务处理程序的优点是______。

A.有利于会计核算的日常分工

B.便于了解账户之间的对应关系

C.手续简便

D.便于试算平衡

答案

参考答案:B

解析: 汇总记账凭证账务处理程序的优点是:减轻了登记总分类账的工作量,便于了解账户之间的对应关系。

阅读理解

You can see waste(浪费)everywhere in the school. Some students ask for more food than they can eat and others often forget to turn off the lights when they leave the classroom. They say they can afford these things. But I don’t agree with them.

Waste can bring a lot of problems. Although China is rich in some resources(资源), we are short of others, for example, fresh water. It is reported(据报道) that we will have no coal (煤)or oil to use in 100 years. Think about it. I think we should say no to the students who waste things every day. Everybody should stop wasting as soon as possible.

In our everyday life, we can do many things to stop waste . For example, turn off the water taps when we finish washing, turn off the lights when we leave the classroom and try not to order more food than we need. Little by little, everything will be changed. We can stop waste one day if we do our best to form(养成)the habit of saving.

小题1:From the passage we know that some students often _________ in the school.

A.eat too much

B.don’t work hard

C.waste things

D.throw rubbish everywhere小题2:Which is NOT mentioned(提及) in this passage?

A.Fresh water.

B.Forest.

C.Oil.

D.Coal.小题3:What may happen (发生)in 100 years?

A.We may still have enough oil.

B.We may still have enough coal.

C.We may have a little oil.

D.We may have no coal or oil to use.小题4:Which of the following is TRUE?

A.Waste brings problems.

B.Waste won’t bring problems.

C.China is rich in fresh water.

D.Students never waste things.

判断题