问题 问答题 简答题

什么是损益表?怎样编制损益表?

答案

参考答案:

损益表亦称利润表,是总括反映企业在一定时期(年度,季度或月份)内利润(或亏损)的实际形成情况的会计报表。是月报表。

损益表中的各个项目,都是根据有关会计科目记录的本期实际发生数和累计发生数分别填列的。各项目的“本期数”根据各有关会计科目的本期发生额直接填列;“累计数”栏反映各项目自年初起到本报告期止的累计发生数,应根据上月“损益表”的累计数加上本月损益表的本月数之和填列。

阅读理解

阅读理解。

     When I asked my daughter which item she would keep: the phone, the car, the cooker, the computer,

the TV or her boyfriend, she said "the phone". Personally, I could do without the phone entirely, which

makes me unusual, because the telephone is changing our lives more than any other piece of technology.

      Point l. The telephone creates the need to communicate, in the same way that more roads create more

traffic. My daughter comes home from school at 4:00 pm and then spends an hour on the phone talking to

the very people she has been at school with all day. If the phone did not exist (存在), would she have

anything to talk about?   

      Point 2. The mobile phone means that we are never alone. "The mobile saved my life," says Crystal

Johnstone. She had an accident in her Volvo on the A45 between Otley and Skipton. Trapped inside, she

managed to make the call that brought the ambulance (救护车) to her rescue.

      Point 3. The mobile removes our secrets. It allows marketing manager of Haba Deutsch, Carl Nicolaisen,

to ring his sales staff all round the world at any time of day to ask where they are, where they are going,

and how their last meeting went.

     Point 4. The telephone separates us. Antonella Bramante in Rome says, "We worked in separate offices

but I could see him through the window. It was easy to get his number. We were so near, but we didn't meet

for the first two weeks!"

     Point 5. The telephone allows us to reach out beyond our own lives. Today we can talk to several complete

strangers at the same time on chat lines (at least my daughter does. I wouldn't know what to talk about). We

can talk across the world. We can even talk to astronauts while they're space-walking. And, with the phone

line connected with the computer, we can aceess (进入) the Intemet, the biggest library on Earth.

1. How do you understand Point l- "The telephone creates the need to communicate"?

A. People don't communicate without telephone.

B. People communicate because of the creating of the telephone.

C. People communicate more since telephone has been created.

D. People communicate more because of more traffic.

2. Which of the following best shows people's attitude towards mobile phones?

A. Mobile phones can help to save people's lives.

B. Mobile phones are so important and should be encouraged.

C. Mobile phones bring convenience (便利) as well as few secrets to people.

D. Mobile phones can be used to talk to astronauts while they're space-walking.

3. Which points do you think support the idea that phones improve people's life'?

A. Point 3 and Point 4.

B. Point 4 and Point 5.

C. Point l and Point 3.

D. Point 2 and Point 5.

4. The best title for the passage would be _______.

A. Influence of Phones

B. Kinds of Phones

C. How to Use Phones

D. Advantage of Phones

解答题