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问题 单项选择题

可以根据总账账户期末余额直接填列的资产负债表项目是（）。

A．应付职工薪酬

B．货币资金

C．存货

D．固定资产

答案

参考答案：A

解析：

资产负债表的“期末数”主要是通过对本会计期间的会计核算记录的数据加 以归集、整理而成。资产负债表中的有些项目，可直接根据有关总账账户的期末余额填列，如“应付职工薪酬”项目和“短期借款”项目等。

选择题
对于有理数a、b，如果ab＜0，a+b＜0．则下列各式成立的是（　　）
A．a＜0，b＜0B．a＞0，b＜0且|b|＜a
C．a＜0，b＞0且|a|＜bD．a＞0，b＜0且|b|＞a
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单项选择题

In meditation (冥想), people sit quietly and focus their attention on their breath. As they breathe in and out, they attend to their feelings. As thoughts go through their minds, they let them go. Breathe. Let go. Breathe. Let go.
According to a recent study at the Insight Meditation Society in Barre, Massachusetts, three months of training in this kind of meditation causes a marked change in how the brain allocates (分配) attention. It appears that the ability to let go thoughts that come into mind frees the brain to attend to more rapidly changing things and events in the outside world. Expert mediators are better than other people at catching such fast-changing stimuli(刺激), like facial-expressions.
The study provides evidence for changes in the workings of the brain with mental training. People can learn and improve abilities of all sorts with practice, everything from driving to playing the piano. The study has shown that meditation is good for the brain. It appears to reduce pressure and promote a sense of well-being.
In an experiment, 17 volunteers with no meditation experience in the experimental group spent three months meditating 10 to 12 hours a day. A control group also with no meditation experience meditated for 20 minutes a day over the same period. Both groups were then given the tests with two numbers in a group of letters. As both groups looked for the numbers, their brain activity was recorded.
Everyone could catch the first number. But the brain recordings showed that the less experienced mediators tended to grasp the first number and hang onto it, so they missed the second number. Those with more experience gave less attention to the first number, as if letting it go, which led to an increased ability to grasp the second number. This shows that attention can change with practice.
Just ask Daniel Levision, who meditated for three months as part of the study. "I am a much better listener," he said, "I do not get lost in my own personal reaction to what people are saying. \

The underlined word "them" in Paragraph 1 refers to ______.

A．feelings

B．minds

C．people

D．thoughts
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