问题 单项选择题

下列各项中,新的会计年度开始,可以继续使用不必更换新账的是()。

A.日记账

B.总分类账

C.明细账

D.固定资产卡片账

答案

参考答案:D

解析:本题考查的是卡片式账簿。卡片式账簿是由某些专门格式的、分散的卡片作为账页组成的账簿,采用这种账簿,灵活方便,可以使记录的内容详细具体,可以跨年度使用而无需更换账页,也便于分类汇总和根据管理的需要转移卡片。常见的有固定资产卡片账、低值易耗品登记卡账等。

单项选择题 共用题干题
阅读理解

阅读理解。

    Now QQ coins are popular among Chinese teenagers. People use real money to buy Web money. Then

they buy clothes for their online characters or services for their online pets with it. And these fancy things

will cost QQ fans more in the future.

    The government will put a tax (税) of 3% on online sales. For example, if QQ users pay 100 yuan for

110 QQ coins, they will have to spend 103 yuan in the future. The extra three yuan is tax.

    Beijing was the first city to carry out the policy (政策). Online games have to pay the tax, too. A number

of players make money by spending a lot of time on the games to gain (获得) powers, and then selling them

online.

    Experts said that online trade grew fast. There is more than 10 billion yuan of real money in online trade

a year in China.

    However, the government's new move has become a hot topic among Internet users around the country.

In a survey by sina.com, more than 70% of about 3,000 surveyed were against it. They said that the tax is

too heavy.

    But supporters said the government's better management (管理) of the Internet would help it become

healthier. They believe the new move would help stop online identity (身份) theft.

1. We can learn from the passage that QQ coins are _____. [ ]

A. a kind of game software

B. a kind of Web money

C. some fancy clothes

D. some online pets

2. The Chinese government will put a tax of _____ on online sales. [ ]

A. 3%

B. 10%

C. 11%

D. 15%

3. Which city was the first to carry out the policy? [ ]

A. Shanghai.

B. Beijing.

C. Guangzhou.

D. Shenyang.

4. The underlined word "move" means "_____" in Chinese. [ ]

A. 移动

B. 搬家

C. 措施

D. 迁移

5. We can learn from the passage that _____. [ ]

A. the players don't have to pay the tax

B. many Internet users think the tax is too heavy

C. only 20% of about 3,000 Internet users are against this policy

D. the new move will cause online identity theft