问题 单项选择题

某企业“应付账款”科目月末贷方余额50000元,其中:“应付甲公司账款”明细科目贷方余额45000元,“应付乙公司账款”明细科目贷方余额20000元,“应付丙公司账款”明细科目借方余额15000元;“预付账款”科目月末贷方余额20000元,其中:“预付A工厂账款”明细科目贷方余额30000元,“预付B工厂账款”明细科目借方余额10000元。该企业月末资产负债表中“预付款项”项目的金额为( )元。

A.-45000
B.25000
C.-20000
D.20000

答案

参考答案:B

解析: 资产负债表中的预付账款项目应根据预付账款所属明细账借方余额合计和应付账款所属明细账借方余额合计数之和填列,该企业月末资产负债表中“预付账款”项目的金额。

选择题
单项选择题

Everyone gets angry sometimes, but being angry doesn’t really solve much. Your goal is to calm yourself down. This is (1) for some people. Instead of calming down, they might get more and more upset (2) they explode like a volcano. Some people might say they have trouble (3) their temper. Sometimes angry feelings can be hard to (4) . So what do you do if your temper is like a volcano

Well, the good news is (5) people don’t keep making the same mistakes over and over again. You can train your temper. Here are steps you can (6) at any time.

Get a lot of (7) activity. Exercise can be good because it is a way of (8) energy and stress. You can dance around your room (9) your favorite music, too.

Talk to your mom or dad. If you’re having trouble with your temper, tell your parents you’re trying to do a (10) job of controlling yourself. Let them know you are going to ask for their help.

Put (11) into words. Get into the habit of saying what you are feeling and why. (12) using words might help you manage your p feelings and behaviors.

Take a break from the (13) . If you are in an argument with someone, go to another part of your house. You can just say, "I want to be (14) for a while so I can calm down. "

Go into a (15) . If you fed angry and think you need a timeout to calm down, don’t (16) your parents to tell you to take a timeout for yourself. Let your family know that when you’re taking a timeout, they need to (17) your space and leave you alone. While you are sitting in your chair, try to take deep (18) .

Learn to shift. The idea is to shift from a really angry mood to a better mood. After you (19) the angry feelings out, you have to start thinking about other things, You can say, "I (20) my temper, but I’m going to get myself under control now.

20()

A.lost 

B.mastered 

C.held 

D.developed