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问题 单项选择题

根据以下资料，完成第35-40题：甲公司2月末总账账户余额如下（单位：元）：银行存款 340 751.95库存现金 5 085.85原材料 122 060.40短期借款 50 858.50应付账款 10 171.70 实收资本 305 151.00资本公积 81 373.60 盈余公积 20 343.40假设该公司3月份发生下列经济业务（不考虑相关税费）：(1) 经批准用资本公积50 858.50元转增资本。(2) 购入原材料一批，计20 343.40元，料已入库，款未付。(3) 以银行存款支付前欠货款10 171.70元。(4) 从银行提取现金2 034.34元，备用。(5) 收到投资人追加投资101 717.00元，存入银行。(6) 从银行借入短期借款20 343.40元，直接归还前欠购货款。该公司的记账凭证分为收款、付款和转账三大类，已经完成了填制记账凭证、记账、结账以及试算平衡等工作。

该公司3月份试算平衡表中的“期初借方余额合计”为（ ）元。

A．579 786.90

B．467 898.20

C．430 262.91

D．205 468.34

答案

参考答案：B

解析：【解析】该公司3月份试算平衡表中的“期初借方余额合计”为：340 751.95+122 060.40+5085.85=467 898.20元。

单项选择题

裴斯泰洛齐认为，任何事物都是由（）构成的，这是学习的开始。

A.统觉团

B.要素

C.回忆

D.恩物
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填空题

Blair Admits Never Having Sent Flowers to His Wife


British Prime Minister Tony Blair admitted on a television programme that he has never sent flowers to his wife Cherie and that he had a youthful crush on Hollywood beauty Grace Kelly.
Blair, who allowed Channel 4 interviewer June Sarpong to shadow him for two days last month, made other personal (1) when asked questions he rarely hears on the usual television political (2) .
During the interviews for a program targeting 18-30 year (3) , the prime minister admitted he sometimes has to "wing it" when (4) public appearances and that he yearns to go out for a drink (5) being recognised.
However, the most dramatic revelation was his reply to Sarpong’s (6) on whether he still sends his wife flowers, prompting his interviewer to (7) in disbelief. "I’ve never sent her flowers. If I sent her flowers, she would (8) worried," Blair said.
But he added: "I am romantic. There are other ways of (9) romantic."
Blair needed a few moments to recall which posters he had (10) his bedroom wall as a youngster, then revealed: "I’ll tell you... actually, (11) I was younger, I loved Grace Kelly."
Born in 1929, Kelly (12) in films like ’Dial M For Murder’, ’Rear Window’ and ’High Society’ in the mid-1950s, but (13) acting to marry Prince Rainier of Monaco in 1956, when Blair was (14) two years old.
Blair admitted he initially found it "odd" to be (15) minister and to be rushed in motorcades from appointment to (16) , and worried that his lifesty left him "a bit isolated" from (17) people.
He admitted that he was constantly on the phone between public (18) , and rarely had time to prepare for his next (19) , telling Sarpong: "I wing it all the time."
And he revealed he has to check himself before he replies to (20) questions from the public. "The worst thing is when someone is giving you a real earful and you think ’I’m going to say something I will regret’," he said.
Asked what he would do if he could be invisible for a day, Blair yearned for a more ordinary life, saying he would "just walk down the street and go to the pub... just be absolutely normal".
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