问题 单项选择题

企业在连续提取坏账准备的情况下,“坏账准备”科目在期末结账前如为贷方余额,其反映的内容是( )。

A.企业已提取但尚未转销的坏账准备数额
B.上年末坏账准备的余额小于本年确认的坏账损失部分
C.已经发生的坏账损失
D.本年提取的坏账准备

答案

参考答案:A

解析: 本题考核坏账准备科目的核算。坏账准备科目的贷方余额反映已经提取但尚未转销的坏账准备数额。

阅读理解

Reading comprehension.

     When I was leaving to meet Lynne, my friend Tony told me that I'd better take some money. But I didn't

listen to him. I thought Lynne would pay because she had invited me. I arrived at the restaurant on time. I

know Americans expect you to be on time. Lynne and I sat at a table and a waiter brought us some delicious

food.

     The dinner was a great success. We talked a lot while eating. After two hours, the waiter finally came and

asked if we wanted one check (账单) or two, Lynne said two. We went to the cashier and Lynne paid her

check. I was embarrassed when the cashier gave me my bill. I had no money to pay for my meal. Then I had

an idea. I said, "Oh! I forgot my wallet! Can I call my friend, please?" The cashier showed me where the phone

was and I quickly called Tony. In a few minutes, he arrived with some money, and paid my check. He laughed

at me all the way home. Now, I think it's funny too, but at that time I was very embarrassed. I thought an

invitation to have dinner in America meant the same thing as that in China. Now I think you have to understand

that your customs are only your customs. When you visit a foreign country, you have to learn about their

customs, too. They can be quite different.

Fill in the blanks according to the passage. Only one word for each blank.

     One day I got an invitation to dinner from Lynne. Before I left, my friend Tony told me to take some

money, but I didn't take his 1______. I reached the restaurant on time because I know being late is thought

to be 2______ . Lynne and I enjoyed the dinner very much. But two hours 3______, I got into trouble

4______ my check. I thought Lyrme would pay 5______ of the checks. In fact I was wrong. I had to call

Tony for help. After the problem was solved, I realized the importance of learning about different customs.

解答题