问题 问答题 简答题

会计业务题:某企业2008年4月发生经济业务如下:

(1)4月2日,出纳员开出现金支票3000元,补充库存现金。

(2)4月4日,财审部报销办公用品款,以现金支付160元。

(3)4月7日,李某出差预借差旅费1000元,以现金支付。

(4)4月9日,对现金进行清查,发现现金短款200元。期末无法查明原因,经批准计入当期费用。

(5)4月17日,由当地银行汇往B市某银行临时采购货款40000元。

(6)4月18日,李某出差回来,报销差旅费850元。

(7)4月20日,在B市购买原材料,增值税专用发票注明价款30000元,增值税额5100元,材料尚未运到。转回临时采购账户剩余存款。

要求:根据上述业务编制会计分录。

答案

参考答案:

(1)借:库存现金                              3 000

         贷:银行存款                                3 000

(2)借:管理费用                                   160

         贷:库存现金                                   160

(3)借:其他应收款                                1 000

         贷:库存现金                                   1 000

(4)借:待处理财产损溢                           200

贷:库存现金                                    200

       借:管理费用                                     200

贷:待处理财产损溢                              200

(5)借:其他货币资金—外埠存款                         40 000

         贷:银行存款                                        40 000

(6)借:管理费用                                        850

         库存现金                                        150

         贷:其他应收款                                     1 000

(7)借:材料采购                                       30 000

         应交税费—应交增值税(进项税额)                5 100

         银行存款                                        4 900

         贷:其他货币资金—外埠存款                           40 000

 

填空题

[A] Human history contains great stories that can help us appreciate more about past life.
[B] The great achievement can provide motivation for learners.
[C] Making us more human, more than anything else, is the purpose of studying history.
[D] Learning history can lead a more colorful life.
[E] History can tell us when we should give up.
[F] History can teach us a lesson from its mistakes.
The speaker alleges that studying history is valuable only insofar as it is relevant to our daily lives. I find this allegation to be specious. It wrongly suggests that history is not otherwise instructive and that its relevance to our everyday lives is limited. To the contrary, studying history provides inspiration, innumerable lessons for living, and useful valueclarification and perspective—all of which help us decide how to live our lives.
41.______
To begin with, learning about great human achievements of the past provides inspiration. For example, a student inspired by the courage and tenacity of history’s great explorers might decide as a result to pursue a career in archeology, oceanography, or astronomy. This decision can, in turn, profoundly affect that student’s everyday life—in school and beyond. Even for students not inclined to pursue these sorts of careers, studying historical examples of courage in the face of adversity can provide motivation to face their own personal fears in life. In short, learning about grand accomplishments of the past can help us get through the everyday business of living, whatever that business might be, by emboldening us and lifting our spirits.
42.______
In addition, mistakes of the past can teach us as a society how to avoid repeating those mistakes. For example, history can teach us the inappropriateness of addressing certain social issues, particularly moral ones, on a societal level. Attempts to legislate morality invariably fail, as aptly illustrated by the Prohibition experiment in the U.S. during the 1930s. Hopefully, as a society we can apply this lesson by adopting a more enlightened legislative approach toward such issues as free speech, criminalization of drug use, criminal justice, and equal rights under the law.
43.______
Studying human history can also help us understand and appreciate the mores, values, and ideals of past cultures. A heightened awareness of cultural evolution, in turn, helps us formulate informed and reflective values and ideals for ourselves. Based on these values and ideals, students can determine their authentic life path as well as how they should allot their time and interact with others on a day-to-day basis.
44.______
Finally, it might be tempting to imply from the speaker’s allegation that studying history has little relevance even for the mundane chores that occupy so much of our time each day, and therefore is of little value. However, from history we learn not to take everyday activities and things for granted. By understanding the history of money and banking we can transform an otherwise routine trip to the bank into an enlightened experience, or a visit to the grocery store into an homage to the many inventors, scientists, engineers, and entrepreneurs of the past who have made such convenience possible today. And, we can fully appreciate our freedom to go about our daffy lives largely as we choose only by understanding our political heritage. In short, appreciating history can serve to elevate our everyday chores to richer, more interesting, and more enjoyable experiences.
45.______
In sum, the speaker fails to recognize that in all our activities and decisions--from our grandest to our most rote--history can inspire, inform, guide, and nurture. In the final analysis, to study history is to gain the capacity to be more human--and I would be hard- pressed to imagine a worthier end.

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