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问题 多项选择题

收回货款1500元存入银行，记账凭证中误将金额填为15000元，并已入账。错账的更正方法是( )。

A．用划线更正法更正

B．用蓝字借记“银行存款”账户1500元，贷记“应收账款”账户1500元

C．用红字借记“应收账款”账户15000元，贷记“银行存款”账户15000元

D．用红字借记“银行存款”账户13500元，贷记“应收账款”账户13500元

答案

参考答案：B,C

解析： 凭证科目正确，金额多记，且已入账。应采用红字更正法。本题考查错账更正的几种方法。需要识记各自的适用范围，并能将各方法应用于实务问题的解决。

阅读理解

President Obama: I want to welcome Vice President Xi to the Oval Office and welcome him to the United States. This is obviously a great opportunity for us to build on the U. S.-China relationship, but also an opportunity to return the extraordinary hospitality that Vice President Xi showed Vice President Biden during his recent visit to China.

As I indicated during my recent visit to APEC and the East Asia Summit, the United States is a Pacific nation. And we are very interested and very focused on continuing to strengthen our relationships, to enhance our trade and our commerce, and make sure that we are a strong and effective partner with the Asia Pacific region. And obviously, in order to do that, it is absolutely vital that we have a strong relationship with China.

So, Mr. Vice President, I hope you have a wonderful visit while you're here. I'm sure the American people welcome you. I'm glad that you're going to get an opportunity to get out of Washington. I know you'll be visiting Lowa, which you visited many years ago when you were governor. And I understand you're also going to Los Angeles and maybe even taking in (观看) a Lakers basketball game. So I hope you enjoy that very much.

I want to extend my deepest welcome to you, and look forward to a future of improved dialogue and increased cooperation in the years to come.

小题1:Where can you most probably read the passage?

A．In a science report.

B．In a news report.

C．In a guidebook.

D．In an advertisement.小题2:Which is true according to the passage?

A．Biden once paid a visit to China before this talk.

B．Obama didn't attend APEC or the East Asia Summit recently.

C．Biden and Xi Jinping are holding the talk in the Oval Office of the White House.

D．The talk is being held between China and the USA in the Oval Office of New York.小题3:From Para. 3, we can learn that Vice President Xi ____.

A．will visit New York, Washington DC and Los Angeles

B．will go to Los Angeles to watch a soccer game

C．visited Lowa many years ago, when he was governor

D．visited Lowa many years ago, when he was a vice president
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阅读理解与欣赏

阅读下面的文言文，回答后面的问题。（21分）

董槐，字庭植，濠州定远人。少喜言兵，阴读孙武、曹操之书。槐貌甚伟，广颡而丰颐，又美髯，论事慷慨，自方诸葛亮、周瑜。父永，遇槐严，闻其自方，怒而嘻曰：“不力学，又自喜大言，此狂生耳，吾弗愿也。”槐心愧，乃益自摧折，学于永嘉叶师雍。闻辅广者，朱熹之门人，复往从广，广叹其善学。乃学于永嘉叶师雍。

嘉定十四年，起为广德军录事参军，民有诬富人李桷私铸兵结豪杰以应李全①者，郡捕系之狱，槐察其枉，以白守。守曰：“为反者解说，族矣。”槐曰：“吏明知狱有枉，而挤诸死地以附于法，顾法岂谓诸被告者无论枉不枉，皆可杀乎？”不听。顷之，守以忧去，槐摄通判州事，叹曰：“桷诚枉，今不为出之，生无由矣。”乃为翻其辞，明其不反，书上，卒脱桷狱。绍定三年秋，权通判镇江府。至州，会全叛，涉淮临大江，大府急发州兵。槐即日将兵济江而西，全遁去，乃还。嘉熙元年，出知常州。后三日，提点湖北刑狱。常德军乱，夜纵火而噪。槐骑从数人于火所，且问乱故。乱者曰：“ * * 马彦直夺吾岁请，吾属将责之偿，不为乱也。”槐坐马上，召彦直斩马前，乱者还入伍中。三年，知江州。秋，流民渡江而来归者十余万，议者皆谓：“方军兴，郡国急储粟，不暇食民也。”

槐曰：“民，吾民也，发吾粟振之，胡不可？”至者如归焉。淳祐二年，主管江西安抚司公事，视其赋，则吏侵甚，下教曰：“吾莅州，而吏犹为盗不自悔，吾且诛之！”吏乃震恐，愿自新。槐因除民患害，裨将卢渊凶猾不受命，斩以徇师，军中肃然。帝日乡用②槐，槐言事无所隐，意在于格君心之非而不为容悦。帝问修太乙祠，则对曰：“土工洊③起，民疲于征发，非所以事天也。”帝问边事，对曰：“外有敌国，则其计先自强。自强者人畏我，我不畏人。”槐每奏，帝辄称善。

景定三年五月二十八日既夕，天大雨，烈风雷电，槐起衣冠而坐。麾妇人出，为诸生说《兑》、《谦》二卦。问夜如何？诸生以夜中对，遂薨。

（选自《宋书·董槐传》，有删改）

【注】①李全：南宋叛臣。②乡用：重用。③洊（jiàn）：再度。

4．小题1:下列句子中加点的词语在文中的意思，解释不正确的一项是（  ）

A．遇槐严遇：对待

B．吾属将责之偿责：谴责

C．斩以徇师徇：示众

D．麾妇人出麾：挥手使……离去5．小题2:文中“诸生以夜中对”的“以”字，与下列句子中加点的“以”字意义和用法相同的一项是（  ）

A．焉用亡郑以陪邻

B．王好战，请以战喻

C．不然，籍何以至此

D．犹不能不以之兴怀6．小题3:下列对原文有关内容的分析和概括，不正确的一项是

A．董槐年轻时，喜欢谈论军事，把自己比作诸葛亮和周瑜。他父亲很生气，认为董槐喜欢说大话，不过是个狂妄的书生罢了。

B．李桷因有人诬陷谋反而被郡里抓捕入狱，董槐看出是桩冤案，据理力争，上书为他翻案，终于使他获释。

C．嘉熙元年，常德发生兵乱，纵火喧闹，董槐骑马跟在几个人后面赶到火场，问清士兵作乱原因后，斩杀了侵占年度军饷的 * * 马彦直，平息了骚乱。

D．淳祐二年，董槐主管江西安抚司公事，检查税收时，发现小吏侵吞现象严重，于是下达告谕要严惩，小吏们震惊恐惧，愿意悔过自新。7．小题4:请把下面的句子翻译成现代汉语。（12分）

（1）民，吾民也，发吾粟振之，胡不可？

（2）土工洊起，民疲于征发，非所以事天也。

（3）天大雨，烈风雷电，槐起衣冠而坐。
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