问题 单项选择题

各种账务处理程序的不同之处在于登记()的依据和方法不同。

A.会计凭证

B.记账凭证

C.总分类账

D.明细分类账

答案

参考答案:C

解析:

账务处理程序足将会计凭证、账簿和报表有机结合的步骤与方法,是对会计核算专门方法的综合运用。常用的几种账务处理程序主要有记账凭证账务处理程序、科目汇总表账务处理程序和汇总汜账凭证账务处理程序。记账凭证账务处理程序是直接根据记账凭证登记总分类账,它是基本的账务处理程序,其他账务处理程序都是在此基础上发般起来的。科目汇总表账务处理程序是根据科目总表登记总分类账;汇总记账凭证账务处理程序是根据各种汇总记账款凭证登记总分类账。各种账务处理程序的不同之处是登记总分类账的依据和方法不同,总分类账的格式也不尽一致。

阅读理解

Last Friday a storm swept through two villages in the New Territories, destroying (摧毁) fourteen homes. Seven others were so badly damaged (破坏) that their owners had to leave them, and fifteen others had broken windows or broken roofs. One person was killed, several were badly hurt and taken to hospital, and a number of other people received smaller hurt. Altogether over two hundred people were homeless after the storm.

A farmer, Mr. Tan, said that the storm began early in the morning and lasted for over an hour.

“I was eating with my wife and children,” he said, “When we heard a loud noise. A few minutes later our house fell down on top of us. We tried our best to climb out but then I saw that one of my children was missing. I went back inside and found him,

safe but very frightened.”

Mrs. Woo Mei Fong said that her husband had just left for work when she felt that her house was moving. She ran outside at once with her children.

“There was no time to take anything,” she said, “A few minutes later, the roof came down.”

Soldiers helped to take people out of the flooded (水淹的) area and the welfare department (福利机构) brought them food, clothes and shelter.

小题1:How many homes altogether (总共) were damaged in the storm?

A.Fourteen

B.Twenty-one

C.Twenty-nine

D.Thirty-six小题2:Where was Mr. Tan when the storm first began?

A.He was in bed.

B.He was inside the house.

C.He was outside the house.

D.He was on the roof.小题3: Mrs. Woo and her family didn’t get hurt because _________.

A.her husband knew there would be a storm

B.they were all outside the house when the storm became worse

C.she felt the house was moving

D.the welfare department helped her小题4: The underlined word “shelter” in this passage means ______.

A.something to eat

B.something to wear

C.somewhere to study

D.somewhere to stay小题5:Which of he following may be the best title for this passage?

A.A Terrible Storm

B.A Lucky Woman

C.Good Soldiers

D.Clever People

单项选择题