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问题 单项选择题

关于借贷记账法的说法,正确的是()

A.帐户借方登记增加额,贷方登记减少额,余额在借方

B.一个企业的全部借方帐户与全部贷方帐户相对应

C.从单个帐户看,借方发生额等于贷方发生额

D.一个企业全部帐户本期借方发生额合计等于全部帐户本期贷方发生额合计

答案

参考答案：D

解析：

试算平衡公式：

全部帐户借方发生额合计=全部帐户贷方发生额合计

全部帐户期末借方余额合计=全部帐户贷方余额合计

听力题

根据句子中所给的单词首字母或中文提示，填写正确的单词。

小题1:Li Ming invited me to  d        coffee yesterday evening.

小题2:If you study hard, your  d         will come true.

小题3:The house is too expensive. I can’t  a         it.

小题4:I can’t  r          what she looked like because I only saw her once.

小题5:The boy is very  h          because he hasn’t eaten anything for a day.

小题6:You can borrow some books from the library, but you must            (归还) them on time.

小题7:He likes playing football, and his sister likes playing the             (钢琴).

小题8:She is an             (诚实的) woman. People in this town all believe her.

小题9:Don’t worry about your son. He can look after            (他自己).

小题10:My brother sent an             (电子邮件) to his pen pal in America last night.
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判断题

个人投资者买卖封闭式基金份额按1‰缴纳印花税。( )
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