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问题 单项选择题

( )是银行间所进行的票据转让。

A．贴现

B．转贴现

C．再贴现

D．背书转让

答案

参考答案：B

解析： 一般而言，票据贴现可以分为贴现、转贴现和再贴现：A项贴现是指客户(持票人)将未到期的票据卖给贴现银行，以便提前取得现款；B项转贴现是指银行以贴现购得的未到期的票据向其他商业银行所做的票据转让；C项再贴现是指贴现银行持未到期’的已贴现汇票向中国人民银行进行贴现，通过转让汇票取得中国人民银行再贷款的行为。

阅读理解

When disaster (灾难) happens, you might find yourself without water, gas and electricity. You might even need to leave your home right away. So you are supposed to plan for the bad situations before the disaster comes. Here are some suggestions：

First, have a family meeting. Plan a way to get your family members together if they can't find each other after the disaster. Choose two places for everyone to go to if it isn't safe to return home. The first should be near your house. You can go there in an emergency(紧急情况) like a fire. The second meeting place should be outside your neighborhood.

Next, choose a person outside your area who can help your family get in touch with each other. After a disaster, it is often easier to communicate over a long-distance call than a local one. The person can pass messages between your family members.

Then, get a family disaster kit ready. It should include things your family needs. It can help you survive (生存) at least for three days like bread, water, medicine and things like that. Put them in a bag so you can carry it if you leave in a hurry. When doing it, remember that different people have different needs.  Include special things necessary for elderly or young members of your family.

Finally, practice your emergency plan, and update (更新) it as necessary.

You may not be able to stop disasters, but with a little planning you can be helped.

小题1: When you have a family meeting, what should you choose?

A．A person outside your area.

B．Things your family needs.

C．Two places for everyone to go to.

D．A bag.小题2:How many suggestions are mentioned in the passage?

A．Two.

B．Three.

C．Four.

D．Five.小题3:Why does the writer suggest choosing a person outside your area?

A．To send food and water to you family.

B．To help your family move to a safe place.

C．To choose two places for your family to go to.

D．To help your family get in touch with each other.小题4:What does the underlined word "kit" probably mean?

A．救护车

B．搜救犬

C．应急用品

D．防毒面具小题5:What's the best title of this passage?

A．Planning for Disasters

B．How Different Disasters Happen

C．Practicing your Plan

D．Where to Stay away from Disasters
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单项选择题

企业采用非定额制管理备用金，企业行政管理部门人员小李外出预借差旅费，以现金付讫，则应()。

A.借记“其他应收款——小李”

B.贷记“其他应收款一备用金”

C.借记“管理费用

D.贷记“管理费用”
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