问题 单项选择题

下列表述,不正确的是( )。

A.费用和收入类账户年末无余额
B.负债类账户的贷方登记负债的减少
C.借贷记账法是复式记账法的一种表现形式
D.总分类账户用于对会计要素具体内容进行总括分类

答案

参考答案:B

阅读理解

信息匹配。                    

  Cathy, Jason, Kate, Wayne和Frank各自打算订一份杂志.第1至5题是他们的个人情况介绍.阅读下面六种杂志的简介(A.B.C.D.E和F),选出符合各人需要的最佳选项。

    1.A young mother raising her first child, Cathy tries to spend as much time as she can playing with her

baby girl. She is eager to get more knowledge of child development and to better understand how young

children look at the world.

    2. Jason is a successful young businessman. He travels widely and enjoys adventures and challenges.

Having been to many different countries, Jason is still looking for new places to visit. His biggest dream is

to see every corner of the world before he retires.

    3. Smart and pretty, Kate is very popular among her friends. She takes great care of how she looks

and has a great interest in fashion and the lifestyle of famous people. Besides, she also enjoys reading

articles written specially for young girls.

    4. Wayne teaches science in a middle school. He not only wants his students to know more about

modern science, but also tries hard to develop a curiosity about nature among his students. He is gathering materials for his students to read.

     5. Frank is the father of a 10-year-old boy. He believes that in this fast-developing world parents

should prepare their children for lifelong learning at an early age. Therefore, in his opinion, the most

important skill for children to learn is to discover things on their own. He is looking for a magazine for

his son.

单项选择题