问题 单项选择题

下列资产负债表项目中,根据几个总账科目的期末余额进行汇总填列的是()。

A.应付职工薪酬

B.短期借款

C.货币资金

D.资本公积

答案

参考答案:C

解析:资产负债表中的“货币资金”项目,需要根据“库存现金”、“银行存款”、“其他货币资金”三个总账科目期末余额的合计数填列。

单项选择题
阅读理解

Animals seem to have the sense to eat when they are hungry and they do not eat more than their bodies need. It has been shown that rats will, when given a choice over a period of time, prefer water with vitamins(维生素) to water without vitamins, even though there is no difference in taste or smell between the two water bottles. When a sweet smell was added to the vitamins-enriched water, the rats did seem to develop a taste for it and kept drinking it, even after the vitamins were changed to the clear water. In time(最后), however, they broke the habit and went back to where the necessary vitamins were.

In experiments, babies of 6 to 12 months old were placed in a room with many choices of baby food before them. They were given whatever food they pointed to or appeared interested in. We are told that at first they showed some unusual eating habits, but over a period of time they managed to choose a well-balanced diet.

So in choosing food, rats and babies do seem to know what's best for them. Clearly, there is a kind of “body wisdom”, which humans soon lose. Most of us do not eat as wisely as we could. Many of our food preferences are culturally determined and influenced by old habits. Some people eat foxes, dogs and blackbirds, while we eat cows and pigs. So what people eat and how much they eat seem to be greatly influenced by what is going around them.

小题1: In the experiment on rats, a sweet smell was added to the rats’ drinking water to ________ .   

A.encourage rats to drink vitamins-enriched water

B.test whether rats know which drink is good for them

C.find out rats’ preference in flavor(口味)

D.show the vitamins are tasteless小题2:Talking about eating habits, babies and rats are just like each other because ________ .

A.both have the wisdom to choose a balanced diet

B.both prefer flavored food and drink

C.both have the same eating habits

D.both develop a taste for the same kinds of food小题3:In the experiment mentioned in the second paragraph, babies were ________ .

A.given many choices of drinks

B.placed and fed in a hospital

C.given all kinds of baby food

D.trained to select a balanced diet小题4:Grown-up people’s eating habits differ from those of babies because ________ .

A.they know better than babies what kinds of food are good for their health

B.they usually cannot say no to all kinds of delicious foods

C.their eating habits have much to do with the social and cultural customs

D.they have more choices of food than babies in eating patterns