问题 单项选择题

以下会计处理能够通过试算平衡发现错误的是( )。

A.开出支票25000元偿还所欠货款,会计分录为:
借:应付账款
25000
贷:应收账款

25000
B.以银行存款8400 偿还某单位欠款,会计分录为:
借:应付账款

840
贷:银行存款

840
C.用现金960元购买材料,会计分录为:
借:材料采购

960
贷:库存现金

960
D.提取现金2000元,会计分录为:
借:银行存款

2000
贷:库存现金

2000

答案

参考答案:B

解析: 根据试算平衡法,若期初余额、本期发生额和期末余额三个方面都能平衡相等,则说明记账工作基本是正确的,但不能肯定账户记录一定无误。因为有些错误并不影响借贷平衡,例如,记账时如果出现漏记、重记或者将借贷方向记反等差错,试算平衡无法发现其差错。A、C、D选项的会计处理不能通过试算平衡发现。

问答题
阅读理解

It is winter in many parts of the world. For some areas, that means snow. Maybe even lots of snow. If you don’t have to drive in it or remove it, snow can be very beautiful. When snow covers everything around you, the world looks like a “winter wonderland”. That is the name of a very popular song about winter. Richard Smith and Felix Bernard wrote the song back in 1934. There are hundreds of recordings of this happy song.

But winter is not always such a beautiful and happy time. It’s cold outside. You try hard to keep warm. The days are darker and shorter. The sun rarely shines. The leaves on the trees are brown. It isn’t surprising that some people are sad in winter. And some people dream about being somewhere else where it’s warm and pretty—like the state of California. The Mamas and the Papas recorded this famous song “California Dreaming”.

During the 1960s, many other famous rock groups released songs about winter. Here is a poetic song by Simon and Garfunkel called “A Hazy Shade of Winter”. They sing about life and hope and possibilities.

In 1968, the group Blood, Sweat and Tears recorded this gentle, sad song about winter. They sing about a lost love and forgotten memories in “Sometimes in Winter”.

In the early 1990s, Tori Amos wrote and recorded the beautiful song called “Winter”. She enjoyed singing about winter when she was a child.

Finally, on a happier note comes this song written and recorded by Fountains of Wayne in 2003. They sing about a snowstorm in a New England town. Nothing unusual there. But instead of being sad or tense about the snow, they write a song about it.

小题1: The underlined sentence “For some areas, that means snow.” probably means 

_____ .

A.In some areas, when it’s winter, it must snow

B.In some areas, it often snows in winter

C.In some areas, it’s important to snow

D.In some areas, people like snow in winter小题2: According to the second paragraph, winter is _____ .

A.beautiful and happy

B.happy and warm

C.lovely and hopeful

D.cold and sad小题3:Which of the songs can bring us hope of life?

A.Winter Wonderland.

B.California Dreaming.

C.A Hazy Shade of Winter.

D.Sometimes in Winter.小题4:What does the passage mainly talk about?

A.Winter in different areas.

B.Different ideas about winter.

C.Songs about winter.

D.Winter is cold but happy.