问题 问答题

编制会计凭证
考生以操作员的身份根据所给经济业务编制录入会计凭证。
1月2日,销售一部夏兴购买了900元的办公用品,以现金支付。(附单据一张)
借:销售费用(6601) 900
贷:现金(1001) 900
1月3日,财务部王玲从工行提取现金10000元,作为备用金。(现金支票号XZ09)
借:现金(1001) 10000
贷:银行存款—工行存款(100201)10000
1月5日,收到龙讯集团投资资金10000美元,汇率1:6.837。(转账支票号ZZ02)
借:银行存款—中行存款(100202) 68370
贷:实收资本(3101) 68370
1月8日,供应部白雪采购原纸10吨,每吨5000元,材料直接入库,货款以银行存款支付。(转账支票号ZC2001)
借:原材料—原纸(121101) 50000
贷:银行存款—工行存款(100201)50000

答案

参考答案:填制凭证
打开“总账”→“凭证”→“填制凭证”,打开空白凭证。单击“增加”。
修改凭证类型“记”、凭证日期“2008年1月2日”。输入附单据数“1”。
输入摘要“购办公用品”;输入科目名称“6601销售费用”,借方金额“900”,回车;摘要自动带到下一行,输入科目名称“1。01现金”,贷方金额“900”。
单击“保存”按钮,弹出“凭证已成功保存!”信息提示框,单击“保存”按钮。参照业务1继续增加凭证,完成业务2、业务3、业务4,最后单击“保存”按钮。

阅读理解

阅读理解。

     "Ordinary" was the worst word my mother could find for anything. I remember her taking me shopping and

taking no notice of the shop assistants when they suggested that some dress or pair of shoes was very popular-

"We've sold fifty already this week". That was all she needed to hear. "No", she would say, "We're not interested

in that. Haven't you got something a little more unusual?" And then the assistant would bring out all the strange

colors no one else would buy. And later she and I would argue because I wanted to be ordinary but my mother

wanted to be unusual. "I can' t stand that haircut," she said, when I went to the hairdresser with my friend and

came back with a boy haircut, "It's so terribly ordinary." Not ugly, not unsuitable. But ordinary. "Couldn't you

please wear something else?" I asked one day when she was dressing for Parents' Day in tight-fitting bullfighter's

pants and a bright pink sweater. "What's wrong with what I'm wearing? What wasn't wrong with it!" "It's just

that I wish you'd wear something ordinary," I said "something that people won't laugh at. "She looked at me

angrily and then said, "Are you ashamed of your own mother? If you are, Isadora, I feel sorry for you. I really

do."

1. What did the shop assistants expect Isadora's mother to buy?

A. Something very popular.

B. Styles they had sold out.

C. Clothes that were cheap.

2. When Isadora had her hair cut in a boy hairstyle, her mother _____.

A. felt happy with it

B. surely disliked it

C. told her to change it

3. Why did Isadora ask her mother to change her clothes on Parents' Day?

A. Because her mother's clothes were out of style.

B. Because she didn't like a pink sweater at all.

C. Because she didn't like her mother to dress that way

4. According to the passage, we know that Isadora's mother must be very _____.

A. popular

B. interesting

C. confident

5. The underlined word "It" in this passage most likely means _____.

A. the hairdo

B. the dresser

C. the boy

单项选择题