问题 单项选择题

(二)


某公司2013年12月31日部分账户的余额资料如下表:
                     单位:元
账户名称 借方余额 贷方余额 账户名称 借方余额 贷方余额
应收账款 200000 生产成本 90000
——甲公司 268000 应付账款 236000
——乙公司 68000 ——A公司 336000
坏账准备(应收账款) 9000 ——B公司 100000
原材料 520000 预收账款 153000
周转材料 83000 ——丙公司 185000
库存商品 226000 ——丁公司 32000
在途物资 71000 利润分配 330000

根据上表资料填列的资产负债表中,“应收账款”项目的期末余额为______元。

A.200000

B.268000

C.291000

D.300000

答案

参考答案:C

解析:[考点] “应收账款”项目的期末余额
“应收账款”项目应根据“应收账款”账户和“预收账款”账户所属明细账户的期末借方余额合计数,减去“坏账准备”账户中有关应收账款计提的坏账准备期末余额后的金额填列。结合表格,“应收账款”项目的期末余额=268000+32000-9000=291000(元)。

阅读理解

My parents were in a huge argument, and I was really upset about it. I didn’t know who I should talk with about how I was feeling. So I asked Mom to allow me to stay the night at my best friend’s house. Though I knew I wouldn’t tell her about my parents’ situation, I was looking forward to getting out of the house. I was in the middle of packing up my things when suddenly the power went out in the neighborhood. Mom came to tell me that I should stay with my grandpa until the power came back on.

I was really disappointed because I felt that we did not have much to talk about. But I knew he would be frightened alone in the dark. I went to his room and told him that I’d stay with him until the power was restored. He was quite happy and said, “Great opportunity(机会)”

“ What is ?” I asked.

“ To talk, you and I,” he said. “To hold a private little meeting about what we’re going to do with your mom and dad, and what we’re going to do with ourselves now that we’re in the situation we are in.”

“But we can’t do anything about it, Grandpa,” I said, surprised that here was someone with whom I could share my feelings and someone who was in the same “boat” as I was.

And that’s how the most unbelievable friendship between my grandfather and me started. Sitting there in the dark, we talked about our feelings and fears of life—from how fast things change, to how they sometimes don’t change fast enough. That night, because the power went out, I found a new friend, with whom I could safely talk about all my fears and pains, whatever they may be.

Suddenly, the lights all came back on. “Well,” he said, “ I guess that means you’ll want to go now. I really like our talk. I hope the power will go out every few nights!”

小题1: I wished to get out of the house because ______________

A.I was angry about my parents’ quarrel(争吵)

B.I found nobody to share my feelings with

C.I wanted to escape from the dark house

D.I planned to tell my friend about my trouble小题2:Grandpa was happy to see me because _____________

A.he could discuss the problem with me

B.he had not seen me for a long time

C.he was afraid of darkness

D.he felt quite lonely小题3:What can be inferred from the passage?

A.The grandchild was eager to leave.

B.They would have more chats.

C.The lights would go out again.

D.It would no longer be dark.

问答题 简答题