问题 判断题

“长期借款”与“长期待摊费用”账户在编制资产负债表时,相同的地方在于都要根据总账账户和明细账户的余额分析计算填列。

答案

参考答案:

解析:[考点] 资产负债表的编制
“长期借款”需要根据“长期借款”总账账户余额扣除“长期借款”账户下属的明细账户中反映的将于一年内到期的长期借款部分计算填列;长期待摊费用中将于一年内摊销完毕的部分,应当在流动资产下“一年内到期的非流动资产”项目中反映。

问答题 简答题
完形填空
完型填空(共20小题;每小题1.5分,满分30分)
阅读下面短文, 掌握其大意,然后从36~55个题所给的四个选项中,选出最佳选项,并在答题卡上将该项涂黑。
It was in my high school science class.1 was doing a task in front of the classroom with my favorite shirt on.
A  36  came,“Nice shirt,”I smiled from ear to ear.Then another voice said,“That shirt belonged to my dad.Greg’s mother works for my family.We were going to  37  that shirt away,but gave it to her 38 ”. I was speechless I wanted to hide
I  39 the shirt in the back of the closet and told my mum what had happened.She then dialed her 40  ,“I will no longer work for your family,”she told him.That night.Morn told my dad that she couldn’t clean anymore:she knew her life’s 41 was something greater.
The next morning she 42 with the personnel manager at the Board of Education.He told her that without a proper education she could not teach.So Morn decided to  43  a university.
After the first year in college,she went back to the personnel manager.He said,“You are  44  ,aren’t you? I think I have a 45  for you as a teacher’s assistant.This opportunity deals with children who are mentally challenged with little or no chance of  46 ”Mom accepted the opportunity very 47
For almost five years,as a teacher’s assistant.she saw teacher after teacher give up on the children and quit,feeling  48  .Then one day,the personnel manager and the principal 49  in her classroom.The principal said.“We have watched how you  50 the children and how they communicate with you and admire your hard.working  51  over the last five years.We are all in agreement that you 52  be the teacher of this class.”
My mom spent more than 20 years there.  53 her career,she was voted Teacher of the Year.All of this came about because of the  54  comment made in the classroom that day.Mom showed me how to handle  55 situations and never give up.
小题1:
A.noiseB.voiceC.soundD.tune
小题2:
A.getB.takeC.carry D.throw
小题3:
A.otherwiseB.anyhowC.insteadD.actually
小题4:
A.settledB.pushedC.storedD.stuck
小题5:
A.teacherB.employerC.directorD.adviser
小题6:
A.purposeB.encouragementC.achievementD.victory
小题7:
A.wentB.metC.workedD.stayed
小题8:
A.visitB.continueC.attendD.prepare
小题9:
A.seriousB.fortunateC.carefulD.responsible
小题10:
A.careerB.dutyC.positionD.part
小题11:
A.1earningB.judgingC.obeyingD.imagining
小题12:
A.patientlyB.eagerlyC.successfullyD.skillfully
小题13:
A.upsetB.frightenedC.guiltyD.ashamed
小题14:
A.looked upB.went upC.took upD.showed up
小题15:
A.believeB.protectC.treatD.receive
小题16:
A.spiritB.intentionC.actionD.attempt
小题17:
A.mustB.wouldC.mightD.should
小题18:
A.AtB.DuringC.OnD.With
小题19:
A.worthlessB.thoughtlessC.hopelessD.helpless
小题20:
A.challengingB.differentC.dangerousD.strange