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问题 单项选择题

从应付某职工工资中，扣回上月代垫的应由其本人负担的医疗费，应贷记的会计科目是( )。

A．管理费用
B．其他应付款
C．应付职工薪酬
D．其他应收款

答案

参考答案：D

解析： 应借记“应付职工薪酬”科目，贷记“其他应收款”科目。

口语交际，情景问答题

以“听雨”为题，写一篇以描写为主要表达方式的短文。

要求：（1）运用“通感”和“对偶”两种修辞方法。（2）要写出季节特点，但不能出现“春夏秋冬”等字样。（3）不少于200字。
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填空题


Health officials in western Siberia are to begin in slaughter of thousands of birds today after identifying Russia’s first outbreak of a bird flu strain that can be fatal in humans. Doctors in neighboring Kazakhstan have also (1) that a 19-year-old poultry worker (2) admitted to hospital with (3) of bird flu, only to be diagnosed (4) double pneumonia.
The H5N1 strain of avian (5) has killed 60 people (6) 2fib in Vietnam, Thailand, Cambodia and Indonesia, but has rarely been found in birds or humans (7) Asia.
Health officials (8) that HSN1 is infecting migrating birds, which could spread the (9) into Europe. Earlier this year China registered the first outbreak of H5N1 (10) wild birds, some of which (11) to breeding grounds in Siberia. These birds could come (12) contact with others flying to Europe and North America.
Russia’s (13) began in the Novosibirsk (14) , about 1,750 miles (15) of Moscow in the Asian part of Russia, early last month, but the veterinary service (16) the virus only last week. Valery Mikheyev, the chief sanitary doctor of Novosibirsk, said that teams had been (17) the (18) birds and supervising the slaughter in13 (19) villages. He said, "The state of (20) of the inhabitants of these areas gives (21) cause for alarm. Up to 6,000 people are being (22) per day.
The virus seems to have (23) only private farms that let (24) mix with wild birds. Further outbreaks were registered in the Omsk and Altai regions, but the strain had (25) to be determined, Russia’s Emergency Situations Ministry said.
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