问题 单项选择题

总价法下,当现金折扣实际发生时,应计入()账户。

A.制造费用

B.财务费用

C.营业费用

D.主营业务收入

答案

参考答案:B

解析:: 总价法是将未扣减现金折扣前的实际售价(即总价)作为应收账款的入账价值。在这种方法下,把实际发生的现金折扣视为销售企业为了尽快回笼资金而发生的理财费用,在现金折扣实际发生时计入财务费用。故答案为B。

阅读理解

The Internet can show you lots of jobs all over the world. If you want to find a job on the Internet, use the words “job search” or “employment (职业)” to find the websites you need. Type in what you want and where you want to work. In a few seconds, a list of jobs will appear on the screen. You can also type in the name of a company to learn about jobs there. Many websites list full-time and summer jobs.

Job search websites can help you in other ways, too. They show you how to write a good resume(履历) and how to get ready for an interview(面试). They also tell you what to say to an interviewer on the telephone. Some websites give you interview conversations to practice. One website even has a dictionary of interview words. A good employment website can be a big help in your job search.

Good luck with your job-hunting.

(    ) 11. What should you do first if you want to find a job on the Internet?            

A. To type in “job search” or “employment” to find the websites.

B. To write a good resume.

C. To get ready for an interview.

D. To get an English dictionary.

(    ) 12. Some employment websites tell you how to have a job interview            .

A. face to face       B. in an e-mail     

C. in a letter         D. on the telephone

(    ) 13. From the passage, we know that            .

A. you can’t look for a summer job on the Internet

B. Some websites show you how to write a resume

C. if you type in the name of a company, you will get a job there easily.

D. the Internet can only show you a list of jobs of your own country.

(   ) 14. The underlined word “job-hunting” means            .

A. searching a job       B. giving a job     

C. doing a job          D. changing a job

(   ) 15. What’s the main idea of the passage?            

A. The Internet lists a large number of companies.

B. You can find many websites on the Internet.

C. It’s about how you can use the Internet to find a job.

D. There are different ways for you to look for jobs.

单项选择题