问题 单项选择题

下列费用项目中,应计入“营业费用”账户的是 ( )。

A.排污费

B.咨询费

C.诉讼费

D.展览费

答案

参考答案:D

解析:“营业费用”科目用于核算工业企业在产品销售过程中所发生的销售费用,包括运输费、装卸费、包装费、保险费、广告费,以及为销售本企业产品而专设的销售机构的职工工资、福利费、业务费等经常费用。

阅读理解

阅读理解。

  Bruno was a boy of eight His father worked in a cinema and his mother

worked in a shop. He lived not far from his school. He always walked there and

walked home. On his way to school, he had to pass a playground. It was very

wet after it rained. One day, when he got home, his clothes were all wet. His

mother became angry and said," Don't play in the water on your way home from

school!"

  On the next day Bruno came home with wet and dirty(脏的)clothes. His

mother became even angrier. "I'll tell your father if you come back wet again,"

said his mother."He'll punish(惩罚)You, you know."

  The third day the little boy was dry when he came home.

  "You're a good boy today", his mother said happily."You didn't play in the

water."

  "No," the boy said unhappily."There were too many older boys in the water

when I got there this afternoon. There wasn't any room(空地方)for me at all!"

1. Bruno went to school _____ every day.

A. by bike        

B. by bus          

C. by car      

D. on foot

2. The playground was between(在……之间)_____

A. two classrooms                  

B. the cinema and shop

C. Bruno's house and school          

D. the shop and Bruno's school

3. The little boy liked to play on the playground _____.

A. when it snowed

B. when there was some water there

C. when the children played football there

D. when his father was busy with his work

4. Bruno was afraid of (害怕) _____the most.

A. his father      

B. his mother      

C. his teacher      

D. the older boys

5. That afternoon, the boy's clothes were dry because _____.

A. There wasn't any room (空地方) for him to play.

B. He didn't go to school that day

C. he played in the water carefully

D. There were too many older girls in the water

单项选择题 A1型题