问题 问答题 简答题

日记总账核算组织程序下账务处理的基本步骤。

答案

参考答案:

(1)经济业务发生以后,根据有关原始凭证或原始凭证汇总表填制各种专用记账凭证

(2)根据收款凭证和付款凭证逐笔登记库存现金日记账和银行存款日记账

(3)根据记账凭证并参考原始凭证或原始凭证汇总表,逐笔登记各种明细分类账

(4)根据各种记账凭证逐笔登记日记总账

(5)月末,将日记账、明细分类账的余额与日记总账中相应账户的余额进行核对

(6)月末,根据日记总账和明细分类账的记录编制会计报表。

填空题
阅读理解

Theodor Seuss Geisel was born in Springfield, Massachusetts in 1904. He was famous because of the books he wrote for children. They combine funny words, pictures, and social opinions.

Dr Seuss wrote his first book for children in 1937. It is called And to Think That I Saw It on Mulberry Street. A number of publishers refused to publish it. They said it was too different. A friend finally published it. Soon other successful books followed. Over the years, he wrote more than forty children’s books. They were fun to read. Yet his books sometimes dealt with serious subjects.

By the middle 1940s, Dr Seuss had become one of the best-loved and most successful writers of children’s books. He liked helping children. In 1954, Life magazine published a report about school children who could not read. The report said that many children’s books weren’t interesting. Dr Seuss decided to write books that were interesting and easy to read.

In 1957, Dr Seuss wrote The Cat in the Hat. He used less than 225 words to write the book. This was about the number of words a six-year-old should be able to read.

The story is about a cat who tries to entertain two children on a rainy day while their mother is away from home. The cat is not like normal cats. It talks. The book was an immediate success. It was an interesting story and was easy to read. Children loved it. Their parents loved it, too. Today many adults say it is still one of the stories they like best.

小题1:What’s the best title for this passage?

A.Some of Dr Seuss’ books for children.

B.What are Dr Seuss’s books mainly about?

C.Dr Seuss — a famous writer of children’s books.

D.Why are Dr Seuss’ books different?小题2:What do we know about Dr Seuss’s first book for children?

A.It was Dr Seuss’ worst book.

B.It dealt with a very serious subject.

C.Neither children nor adults like it.

D.Many publishers didn’t accept his book at first.小题3:How did Dr Seuss help children according to Paragraph 3?

A.By asking others to help them in magazines.

B.By writing interesting and simple books.

C.By changing his old books into simpler ones.

D.By giving them books for free.小题4:Adults most probably think that Dr Seuss’ The Cat in the Hat is _________

A.interesting

B.serious

C.difficult

D.boring