问题 多项选择题 案例分析题

(三)W公司2010年和2011年12月31日资产负债表部分项目余额如下:

假定2011年W公司发生的部分经济业务如下:

(1)3月20日,W公司吸收B企业投入新设备一台,设备价值200000元。W公司注册资本为1000000元。按照协议B企业占W公司总投资比例为10%,产权交接手续已经办理完成。(2)5月29日,W公司用银行存款偿还即将到期的长期借款20000元。(3)8月11日,W公司接受退回的没有产品质量问题的已销产品10件售价50000元,该产品销货成本32000元,退货验收入库并以银行存款退还客户全部货款50000元。(4)9月21日,W公司收到现金捐赠200000元,存入W公司开户银行。(5)年末,W公司确定2011年12月31日净利润为200000元。请根据上述资料回答下列问题:

发生上述经济事项(1)时,W公司需要编制会计分录()。

A.借:固定资产 200 000

B.贷:实收资本—B 企业 100 000

C.贷:累计折旧 100 000

D. 贷:资本公积—资本溢价 100 000

答案

参考答案:A, B, D

阅读理解

A car needs gas to run as your body needs food to work for you. Eating the right kinds of food is very important. A good eating habit can help your body grow strong if you take care of what you eat.

There are four main food groups altogether. The dairy group has food like milk, cheese and sour milk. The other three groups are the meat and fish group, the fruit and vegetable group, and the bread and rice group. Each meal should have at least one food from all four main groups. With all of these foods together, you will be given enough energy during the day.

It is easy to get into bad eating habits. You may eat your breakfast in a hurry to get to school on time or you may not have time for a good lunch. It may be easier to eat fish and chips for your supper all the time. But you will find yourself tired and you will not be able to think quickly.

Watching what you eat will help keep your body healthy and strong. It is also good to take some exercise. It will help you eat more if you take a walk or play games in the open air. Having good eating habits with some exercise is the key to your health.

小题1:According to the passage, which of the following diets do you think is the best one?

A.Eggs, tomatoes and chicken.

B.Milk, bread, cabbages and beef.

C.Corn, fish, ice cream and pork.

D.Rice, beancurd, fish and chicken.小题2:In this passage the writer mainly tells us that ______.

A.every person needs food to grow well

B.taking exercise can keep your body strong

C.the right kind of food with exercise will keep you healthy

D.enough energy helps people think more quickly

多项选择题