问题 判断题

“资产=负债+所有者权益”这一会计等式,是复式记账的理论基础,也是编制资产负债表和利润表的理论依据。( )

答案

参考答案:

解析:“资产=负债+所有者权益”是编制资产负债表的理论依据,而编制利润表的理论依据是“收入一费用=利润”这一等式。

完形填空

Robeson was born in a very poor family.At seven,he had to pick coal in a deserted mine near his home,then he sold  26  he had picked and earned a few coins to help his parents.He had

  27  schooling,for being so poor,how could they   28   school fees?

When he was fifteen,he worked   29  a servant in a school.Looking at other children studying in the classroom,he felt  30  for himself.How he   31   to have the same chance!He decided to study by  32  .In the daytime,after the sweeping and cleaning was over,he   33  

stand by the window outside the classroom trying to catch what the teacher said.At night,he tried his best to remember what he   34  during the day.He worked   35  hard at his lessons that he sometimes had just three or four hours to sleep.The more he learned,the greater  36  he showed in his lessons.A maths teacher discovered him and came to like this diligent boy and  37  him to sit at the back of the class.In one exam,he was the  38  one in the whole school who reached the highest grade.He would have been given the scholarship if he   39  a regular student of the school.

Robeson  40  rough six long years with his study of maths and wrote several articles which captured the  41  of some university professors.They admired his talent  42  his diligence.To give him a good chance,they hired him as a librarian and  43   him free guidance.Robeson felt  44  ,for he was sure that before him there was a broad road   45  success.

26.A.whether                B.which                       C.that                           D.what

27.A.many                   B.few                           C.little                         D.much

28.A.buy                      B.afford                       C.send                          D.read

29.A.as                        B.like                           C.for                            D.by

30.A.angry                   B.ashamed                    C.proud                        D.sorry

31.A.hated                    B.decided                     C.wished                      D.regretted

32.A.the teacher            B.himself                            C.his parents                 D.his schoolmates

33.A.could                   B.ought to                    C.should                       D.would

34.A.had learned                                              B.has been taught

C.has heard                                                      D.had been written down

35.A.very                            B.so                             C.too                           D.quite

36.A.joy                       B.interest                      C.time                          D.taste

37.A.allowed                B.agreed                      C.let                                   D.refused

38.A.worst                   B.only                          C.last                           D.laziest

39.A.had been               B.has been                    C.is                              D.was

40.A.learned                 B.listened                     C.mastered                   D.struggled

41.A.notice                   B.influence                   C.eyes                          D.attention

42.A.except for             B.according to                     C.as well as                  D.in spite of

43.A.taught                  B.offered                      C.lent                           D.sent

44.A.sad                       B.angry                        C.happy                       D.disappointed

45.A.leading to             B.coming from             C.made of                    D.covered with

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