问题 问答题

简述结账工作的内容和程序。

答案

参考答案:

解析:所谓结账,就是在把一定时期内发生的全部经济业务登记入账的基础上,按规定的方法将各种账簿记录进行小结,计算并记录本期发生额和期末余额。 结账的程序是:(1)将本期发生的经济业务事项全部登记入账,并保证其正确性;(2)根据权责发生制的要求,调整有关账项,合理确定本期应计的收入和应计的费用:(3)将损益类科目转入“本年利润”科目,结平所有损益类科目;(4)结算出资产、负债和所有者权益科目的本期发生额和余额,并结转至下期。

阅读理解

Captain Henry,a 98"year—old American retired fisherman,has become a first—time author.having written and published his autobiography In a Fisherman’s Language after learning to read at the age of 91.

Mr.Henry spent most of his life without even his closest family members knowing he wasilliterate(不识字的).Forced to quit school in the third grade to take odd jobs,he kept the secret close to his chest,only telling his late wife.Henry’s granddaughter,Marlisa,told reporters how he used tricks,like waiting for others to order at restaurants first,to avoid the issue.

A family dispute(纠纷)in his 90s,she said,aroused his desire for education.“He signed a document he could not read about where he was going to live, Marlisa said.Starting with his name,he eventually moved on to the ABC’s and children’s books.He put them down since his wife fell ill.After the tragic loss of his wife,、he went back to reading and began to log his life.He wrote about his family’s voyage from Portugal to the US,how he went on to captain a boat,and his many journeys at sea. 

His life stories have become so popular that nearly 800 copies were sold in the first two weeks after the book’s release.One thousand more have since been printed as requests for the book flood in from as far as Germany.And now even Hollywood producers have approached Mr.Henry about buying the rights to his life story for a big screen adaptation.

The family also now has a book agent and a deal in the works to publish a second edition.Meanwhile,the family says they are reconnecting and closer than ever as a result of Henry’s.1ate—life efforts..“Everyone has a story,”Marlisa said.“It teaches that when you’re down and out.  never give up.”

小题1:When did Henry begin writing his life story?

A.When he was 91 years old.

B.After his wife passed away.

C.When he was 98 years old.

D.After he retired from work.小题2:Which of the following is true?

A.Hollywood wishes to make a movie out of his book.

B.Henry never told anyone that he couldn’t read or write.

C.Henry began his reading with some famous novels.

D.Henry’s book was well-received only by Americans.小题3:How did Henry’s family benefit from his writing?

A.The family got more money from the 2nd edition.

B.The family ties were rebuilt and strengthened.

C.His family moved from Portugal to the USA.

D.His family story has been made into a movie.

小题4:What message can Henry’s story give us?

A.Great minds think alike.

B.Every coin has two sides.

C.Practice makes perfect.

D.One is never too old to learn.

单项选择题 A2型题