问题 多项选择题

企业在对账时,应核对()。

A.企业各种账簿记录与有关记账凭证

B.企业各种账簿之间

C.企业各种合同之间

D.企业各种财产物资和债权、债务的账面余额与其实存数

E.企业会计账簿记录与会计报表

答案

参考答案:A, B, D, E

解析:对账是指对账簿记录的正确与否所进行的核对工作。其主要内容包括:①账证核对,即将各种账簿记录与有关记账凭证及其所附原始凭证进行相互核对,做到账证相符;②账账核对,即将各种账簿之间相对应的记录进行相互核对,做到账账相符;③账实核对,即将各种财产物资和债权债务的账面价值与其实存数进行相互核对,做到账实相符;④账表核对,即将会计账簿记录与财务报表中的有关内容进行相互核对,做到账表相符。

完形填空

完型填空(共20小题;每小题1.5分,满分30分)

阅读下面短文,掌握其大意,然后从36—55各题所给的四个选项(A、B、C和D)中,选出最佳选项,并在答题卡上将该项涂黑。

For much of our life, my mother and I hated each other. I spent most of my childhood   36   with her – or trying to avoid her, as well as her bitterness, unhappiness and endless smoking. I learned how to defend myself with   37   designed to hurt her. In turn, she vowed I would have a    38   who would feel the way about me that I felt about her.

Many years later when my husband and I decided to have a child, I was   39   to have a girl. I couldn’t   40   the though of a daughter who might not love me – or who would want to   41   me. As soon as I became pregnant, I was convinced I was having a boy. In the delivery room, on my doctor putting my baby into my arms, I couldn’t wait to tell my mother I had a   42  , while “he” was a girl. At that moment, I couldn’t imagine wanting anyone but her.

43  I couldn’t forget my mother’s teasing vow, even after she died and I saw her in a more   44   light. As my daughter got older, whenever we argued, I worried we were   45   the same awful path that my mother and I had gone down.

Last summer, my daughter   46   18, the same age when my mother threw me out of her apartment for   47  . However, I was with her, planning for her first year at college. When my husband and I dropped her off at her school in New York, I finally   48   to her my biggest fear that we would end up like me and my mother. “That will never happen.” she   49  me, kissing me goodbye. Six weeks later, my husband and I returned to the campus. I   50   myself arguing with my daughter about her messy room, not  using the library and her mistake of choosing the room near the bathroom. I couldn’t stop myself. And then   51   came: “You’re just like your mother,” my daughter screamed. “I hate you.” And then she   52  .

I finally heard the words I had always dreaded. But maybe that was because I   53   them. I had always worried the bond I shared with my daughter would   54  . later that evening, we picked my daughter up to a restaurant. We ate   55  . But when we separated, I hugged her. The next morning, she called telling she loved me. There wasn’t anything to be afraid of anymore. There was just a relationship we should work on with each other.

36.A.sharing       B.playing       C.communicating D.fighting

37.A.actions       B.activities    C.words         D.weapons

38.A.husband     B.friend          C.child   D.daughter

39.A.afraid          B.unlucky       C.uncertain   D.willing

40.A.have  B.bear   C.hold   D.afford

41.A.love    B.escape from       C.obey  D.keep from

42.A.daughter   B.son     C.baby  D.life

43.A.Furthermore      B.But     C.And    D.Or

44.A.bright         B.annoying    C.understanding   D.unfriendly

45.A.on       B.in        C.at       D.along

46.A.  became    B.grew  C.went  D.turned

47.A.good  B.nothing      C.my good     D.all

48.A.presented B.told    C.admitted   D.informed

49.A.promised   B.pardoned   C.referred     D.reflected

50.A.wanted      B.asked          C.forced         D.found

51.A.it         B.she     C.they   D.that

52.A.walked away      B.looked away       C.gave away D.stormed away

53.A.deserved   B.demanded C.equaled      D.appreciated

54.A.tear   B.break C.crash D.last

55.A.in vain         B.in general  C.in silence   D.in brief

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