问题 单项选择题

某企业期末“应收账款”账户为借方余额207000元,其所属明细账户的借方余额合计为280000元,所属明细账户贷方余额合计为73000元,“坏账准备”账户为贷方余额1000元,其中针对应收账款计提的坏账准备为680元,则该企业资产负债表中“应收账款”项目的期末数应是( )。

A.280000元

B.279320元

C.207000元

D.206320元

答案

参考答案:B

完形填空

第二节完型填空(共20小题;每小题1.5分,满分30分)

阅读下面短文,掌握其大意,然后从36—55各题所给的四个选项(A、B、C和D)中,选出最佳选项。

With a heavy heart Sally arrived early on the morning of the auction (拍卖). It was almost a year since her dear grandmother passed away in this house.   36   the family business had failed and left them with heavy debts. So the bank had  37 the family to have an auction sale to repay their debts.  38  the past several weeks, she had managed to save $450 in order to bid(出价)on the  39   that her grandmother liked very much. Surely this would be enough, she had thought.

Now the  40  moment arrived.Looking around, Sally was surprised to see so many people had   41 .As the auction began, Sally waited.Finally, the time came to bid on the quilt.She held her   42  tightly and listened.The first bid was $45. She was  43 . It was so high.Quickly other people bid and soon the bidding   44  $85. Sally cried out “$450!” For a moment there was silence.Hope   45  her. She glanced again at the quilt, thinking how   46 her grandmother would have been with her at this moment.Just then, from the back, another person shouted “$475!” She lost her   47 .Suddenly she couldn’t help wondering   48  so many  people would be interested in that old, dirty quilt.Finally the quilt was sold for $500 to a complete   49 .

   After the sale, she went to the counter to pay for the few items that were now hers.The woman at the cash desk handed her the quilt.“There must be some  50 .Someone else has got it.” she said.A hand-written   51  was pinned to the quilt, which   52 :

Dear Madam,

   I noticed you admiring the quilt.Clearly, it was 53  to you.Please accept this quilt as my  54 . I don’ t expect any repayment from you, but do a   55   favor in the future for a stranger who happens to cross your path.

Yours,

A stranger

36.A.Naturally         B.Unfortunately       C.Luckily  D.Probably

37.A.hoped          B.waited     C.expected D.forced

38.A.With    B.At  C.By  D.Over

39.A.house          B.present     C.furniture       D.quilt

40.A.interesting      B.necessary     C.big          D.sad

41.A.turned over         B.turned up           C.turned back   D.turned on

42.A.purse    B.picture     C.book         D.quilt

43.A.glad     B.frightened       C.moved   D.shocked

44.A.rose     B.climbed   C.reached        D.raised

45.A.told      B.helped     C.filled     D.gave

46.A.pleased        B.anxious    C.angry     D.familiar

47.A.thought       B.chance     C.way       D.money

48.A.whether       B.what        C.how       D.why

49.A.relative        B.customer C.friend    D.stranger

50.A.reason         B.secret       C.mistake            D.fun

51.A.check          B.wallet      C.address        D.note

52.A.read     B.wrote       C.spoke     D.showed

53.A.wonderful          B.basic        C.pretty         D.important

54.A.honor          B.respect     C.gift          D.thank

55.A.particular       B.common      C.major         D.similar

单项选择题