问题 单项选择题

甲公司销售一批50000元的货物,同时收到一张商业汇票。甲公司应编制的记账凭证是( )。

A.收款凭证
B.付款凭证
C.转账凭证
D.销售发票

答案

参考答案:C

解析:[考点] 记账凭证的填制
转账凭证是根据转账业务(即不涉及库存现金和银行存款收付的各项业务)的原始凭证填制或汇总原始凭证填制的,用于填列转账业务会计分录的记账凭证。本题题干没有涉及现金和银行存款的收付业务,因此应填制转账凭证。故选C。

阅读理解

阅读理解。

     The latest research suggests that the key factor separating geniuses from the merely

accomplished is not IQ, a generally bad predictor of success. Instead, it's purposeful

practice. Top performers spend more hours practising their craft. If you wanted to

picture how a typical genius might develop, you'd take a girl who possessed a slightly

above average language ability. It wouldn't have to be a big talent, just enough so that

she might gain some sense of distinction. Then you would want her to meet, say, a

novelist, who coincidentally shared some similar qualities. Maybe the writer was from

the same town, had the same family background, or shared the same birthday.

     This contact would give the girl a vision of her future self. It would give her some

idea of a fascinating circle she might someday join. It would also help if one of her parents

died when she was 12, giving her a strong sense of insecurity and fuelling a desperate need

for success. Armed with this ambition, she would read novels and life stories of writers

without end. This would give her a primary knowledge of her field. She'd be able to see

new writing in deeper ways and quickly understand its inner workings.

     Then she would practise writing. Her practice would be slow, painstaking and errorfocused.

By practising in this way, she delays the automatizing process. Her mind wants to turn conscious,

newly learned skills into unconscious, automatically performed skills. By practising slowly, by

breaking skills down into tiny parts and repeating, she forces the brain to internalize a better

pattern of performance. Then she would find an adviser who would provide a constant stream

of feedback, viewing her performance from the outside, correcting the smallest errors, pushing

her to take on tougher challenges. By now she is redoing problems-how do I get characters into

a room-dozens and dozens of times. She is establishing habits of thought she can call upon in order

to understand or solve future problems.

     The primary quality our young writer possesses is not some mysterious genius. It's the ability to

develop a purposeful, laborious and boring practice routine. The latest research takes some of the

magic out of great achievement. But it underlines a fact that is often neglected. Public discussion is

affected by genetics and what we're "hardwired" to do. And it's true that genes play a role in our

capabilities. But the brain is also very plastic. We construct ourselves through behaviour.

1.The passage mainly deals with ________.

A.the function of IQ in cultivating a writer

B.the relationship between genius and success

C.the decisive factor in making a genius

D.the way of gaining some sense of distinction

2.By reading novels and writers' stories, the girl could________.

A.come to understand the inner structure of writing

B.join a fascinating circle of writers someday

C.share with a novelist her likes and dislikes

D.learn from the living examples to establish a sense of security

3.In the girl's long painstaking training process, ________.

A.her adviser forms a primary challenging force to her success

B.her writing turns into an automatic pattern of performance

C.she acquires the magic of some great achievement

D.she comes to realize she is "hardwired" to write

4.What can be concluded from the passage?

A.A fuelling ambition plays a leading role in one's success.

B.A responsible adviser is more important than the knowledge of writing.

C.As to the growth of a genius, IQ doesn't matter, but just his/her effort.

D.What really matters is what you do rather than who you are.

单项选择题 A1型题