问题 多项选择题

某企业2011年1月银行存款日记账20日至月末所记经济业务如下:

①20日开出支票#09478,支付购入材料的货款l 500元;

②21日存入销货款转账支票2 400元;

③24日开出支票#09479,支付购料运杂费700元;

④26日开出支票#09480,支付下季度的房租l 600元;

⑤27日收到销货款转账支票9 700元;

⑥30日开出支票#09481 ,支付日常零星费用200元;

⑦31日银行存款13记账余额33 736元。

另外,银行对账单所列2013至月末经济业务如下:

①20日结算银行存款利息792元;

②22日收到企业开出支票#09478,金额为1500元;

③24日收到销货款转账支票24 00元;

④26日银行为企业代付水电费1 320元;

⑤27目收到企业开出支票#09479,金额为700元;

⑥30日代收外地企业汇来货款1 400元;

⑦31日银行对账单余额26 708元。

要求:根据上述资料,回答下列问题。

通过编制“银行存款余额调节表”,将未达账项调节成已达账项,则银行存款日记账需要调增的金额有以下()若干项。

A.792元

B.1 400元

C.1 320元

D.9 700元

答案

参考答案:A, B

解析:

解析:银行存款日记账需要调增的项目为“银行已收,企业未收”的款项。即为①20日结算银行存款利息792元和⑥30日代收外地企业汇来货款l 400元。

阅读理解

American researchers found females are the more talkative sex because of a special “language protein(蛋白质)” in the brain.

The study, conducted by neuroscientists (神经学家)and psychologist from the University of Maryland, concluded that women talked more because they had more of the Foxp2 protein. The research, published in the Journal of Neuroscience, found that higher levels were found among humans that were women but in rats that were males. Their findings came after it was previously claimed that ladies speak about 20,000 words a day – over 13,000 more than men. "This study is one of the first to report a sex difference in the expression of a language-associated protein in humans or animals,” said Prof Margaret McCarthy, who led the study. In their study, the researchers attempted to determine what might make male rats more vocal than their female friends.

They separated four-day-old rats from their mothers and then counted the number of times they cried out in the “ultrasonic range”, the frequencies higher than humans can hear, over five minutes. While both sexes called out hundreds of cries, the males called out twice as often, they found. But when the pups were returned to their mother’s cage, she fussed over her sons first. Tests conducted on the parts of the brain known to be associated with vocalcalls showed the male pups have up to twice as much Foxp2 protein as the females. The researchers then increased the production in the brains of female pups and reduced it in males. This led to the female rats crying out more often and their mothers showing more interest to them. In contrast, males became less “talkative”.

The researchers then tested samples from ten children, aged between three and five, which showed that females had up to 30 per cent more of the Foxp2 protein than males, in a brain area key to language in humans.

“Based on our observations, we assume higher levels of Foxp2 in girls and higher levels of Foxp2 in male rats is an indication that Foxp2 protein levels are associated with the more communicative sex,” said Prof McCarthy.

"Our results imply Foxp2 as a component of the neurobiological basis of sex differences in vocal communication in mammals."

小题1:From the second paragraph, we can learn that ________.

A.women always speak more words than men

B.men and male rats have low levels of language protein

C.women and male rats have similar levels of Foxp2

D.McCarthy isn’t the first to find females more talkative小题2:The underlined phrase “fussed over” in the third paragraph probably means______.

A.paid attention to

B.related to

C.put pressure on

D.counted on小题3:The researchers carried out the experiments on rats in order to _______.

A.test which part of the brain is key to language in rats and humans

B.prove the levels of Foxp2 protein in humans and rats are different

C.determine the reason why female rats are more talkative than male rats

D.discover the association between Foxp2protein and vocal communication小题4:Which of the following can be the best title for the passage ?

A.Tests on humans and rats

B.Why women are the talkative sex

C.Sex differences in Foxp2 protein

D.Foxp2 protein determines oral ability

单项选择题