问题 问答题

要求:(一)根据经济业务编制会计分录资料:南光公司为增值税一般纳税人,2011年11月份发生下列经济业务:

11月4日,办公室主任王世坤出差归来报销差旅费 8 000元,交回多余现金 2 000(原预借差旅费 10 000元),现金已收讫。(1.5分)

答案

参考答案:借:库存现金 2 000 管理费用 8 000 贷:其他应收款——王世坤 10 000

阅读理解

Very hot weather is common in many parts of the world. Although hot weather just makes most people hot, it can cause medical problems and death.

Floods, storms and other terrible natural events kill thousands of people every year. And we hear much about them in news reports. We general hear little about heat, which experts say may be nature’s most dangerous killer.

Health experts say that since the year 1900, very hot weather has killed more people in the United States than any other natural event. One year--- the unusually hot summer of 1980 heat caused about 1,700 deaths in the United States. In 1995, more than 600 people died in another heat wave in one city----Chicago, Illinois.

Besides drinking lots of cool water , doctors say there are some other things to do to protect against the health dangers of heat. Stay out of the sun, if possible. Wear loose and light—colored clothes. Wear a hat while in the sun. Eat fewer hot and heavy foods. And, when possible, cook foods during cooler time of the day. If possible, rest more often.

Health experts say these simple steps can prevent the dangerous health problems caused by heat. They will prevent sickness, help you feel better and may even save your life.

小题1:Hot weather is common ______.

A.all over the world.

B.in many parts of the world

C.in some parts of the world

D.in a few parts of the world小题2:Experts say maybe _______is natural’s most dangerous killer.

A.heat

B.a flood

C.a storm

D.an earthquake小题3:About 1,700 people died of heat in the US _______.

A.in 1900

B.in 1980

C.in 1995

D.in 2000小题4:The passage is talking about _______.

A.all kinds of terrible natural events in the world

B.some health problems caused by hot weather

C.how to prevent health problems

D.the health problems in hot weather and the ways to stop them

单项选择题