“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_爱下问搜题

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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：错

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

组建公司需要哪些外部条件？

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 pe

rsonnel 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．

B．encouragement

C．achievement

C．successfully

B．thoughtless

A．challenging