问题 单项选择题

某公司2011年12月份结账后,部分账户资料如下表所示:

要求:根据上述资料,回答下列问题。

字母D、E、F的金额分别为()。

A.102000元、48000元和48000元

B.98000元、50000元和50000元

C.102000元、50000元和50000元

D.98000元、48000元和48000元

答案

参考答案:B

解析:

解析:“库存商品”属于资产类账户,D(期末余额)=期初余额+本期借方发生额一本期贷方发生额=100 000+48 000-50 000=98 000(元);“主营业务成本”账户与“库存商品”账户存在账户对应关系,本月库存商品贷方发生额50 000元,表示销售的产品结账到“主营业务成本”账户借方,故E=50 000(元);期末,“主营业务成本”账户将借方余额结转到贷方,故F= E=50 000(元)。

阅读理解

As many as 60,000 people worldwide die each year from too much sun, but simple safety steps could prevent many deaths, according to a World Health Organization report.

The report, released on Wednesday, was treated as the first overall look at the global health burden from UV radiation, which is linked to up to 90 percent of melanoma(恶性黑色素瘤) and other skin cancers. UV radiation can also cause sunburn, more rapid skin aging, eye diseases, and reactivation of the herpes(疱疹) virus that causes cold sores, and pterygium, a fleshy growth on the surface of the eye.

“We all need some sun, but too much sun can be dangerous—and even deadly,” said Dr Maria Neira, the director of WHO’s agency of public health and the environment, who released the report.

To prevent cancer and other diseases linked to UV radiation, the agency recommends that people:

— Limit time in the midday sun.

— Use shade wisely and seek shade when UV rays are most intense.

— Wear protective clothing, hats and sunglasses.

— Use sunscreen with a sun protection factor 15+.

— Avoid sunlamps and tanning parlours.

People under age 18 should not use them at all.

“The application of sunscreens should not be used to prolong sun exposure but rather to protect the skin when exposure is unavoidable,” the report warned.

The report also noted that the ground’s surface can make a difference:

— Fresh snow reflects as much as 80 percent of ultraviolet light.

— Sea foam reflects about 25 percent.

— Dry beach sand reflects about 15 percent.

Small amounts of exposure to the sun help the skin to produce vitamin D.

48. The report was highly spoken of mainly because ____.

A. it had listed up to 60,000 deaths from UV radiation

B. it related the deaths to UV radiation

C. it showed the advantages and disadvantages of UV

D. it found out the approaches to preventing deaths from UV radiation

49. According to Dr Maria Neira, which of the following is TRUE?

A. In fact we need only a small amount of sunlight.

B. Receiving large amounts of sunlight will cause deaths.

C. Midday sunlight has stronger UV radiation.

D. Melanoma will disappear if we follow the report’s advice.

50. As a construction worker, it is strongly recommended that ____.

A. he should stay inside the building                 B. he spread sunscreen on the face

C. he should wear good sunglasses                           D. he be equipped with sun protection

51. Which of the following can be the headline of the passage?

A. UV—A Deadly Killer From The Sun               B. Melanoma Can Be Prevented Today

C. UV—A Great Need For Vitamin D                   D. Teenagers Mustn’t Stay Outside

单项选择题