某企业上年12月31日资产负债表部分项目的年初数和期末数如表7—4所示（单位：元）。
该企业上年度产品销售收入960000元，利润总额340000元，应交所得税85000元，利息支出15000元。本年1月份发生的部分经济业务如下：
（1）经批准转销待处理固定资产损失5600元。
（2）以银行存款支付本年第一季度财产保险费8000元。
（3）购人不需安装的新机器一台，以银行存款支付价款及其他费用168000元。
（4）结算本月工资总额240000元，其中生产工人工资183000元，生产车间管理人员工资36000元，企业管理人员工资21000元。
上述各项业务中应编制转账凭证，据以人账的有（）。
A.第（1）项
B.第（2）项
C.第（3）项
D.第（4）项
参考答案：A, D
解析：转账凭证是用来记录与现金和银行存款收付业务无关的经济业务的记账凭证，是根据经审核无误的不涉及现金和银行存款收付的转账业务的原始凭证或汇总原始凭证填制的。第（2）、（3）项均涉及银行存款的支付。
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When I was eleven years old, God gave me a gift of happiness. One day, on my way home from school, atruck ran over me and cut off my 1 . As I lay there bleeding, I realized that I might have to live the rest of my life 2 legs. How depressing(令人沮丧的)! 3 then I realized that depression won’t get my legs back. So I decided not to 4 my life feeling depressed. When my parents arrived at the 5 , they were shocked and sad. I told them, “I’ve already 6 the fact. Now you also have to get used to this." Ever since then, I often see my friends getting 7 about little things: their bus comes late; they get a bad grade on a test. But I just 8 life. I was lucky to realize that it is a waste of energy to focus on what you have 9 , and that the key to happiness is to take pleasure in what you have. Sounds simple, doesn’t it? So 10 are many people unhappy? People often think happiness is based on what you 11 . “My whole life would improve if I had a new car." But when you get the 12 and what happens? For a whole week you are walking on air. Then you go right back to being 13 . Happiness is not a happening; it’s a state of 14 . You can have whatever there is in the world and still be uncomfortable. Or you can have relatively 15 and feel full of joy.Happiness comes from mastering the art of appreciating and consciously taking pleasure in what you already have. | ||||
| ( )1. A. arms ( )2. A. without ( )3. A. So ( )4. A. spare ( )5. A. hotel ( )6. A. believed ( )7. A. worried ( )8. A. hate ( )9. A. struggled ( )10. A. how ( )11. A. achieve ( )12. A. car ( )13. A. wise ( )14. A. pain ( )15. A. much | B. legs B. by B. Or B. devote B. hospital B. accepted B. guilty B. enjoy B. supported B. why B. promise B. life B. silly B. appearance B. many | C. feet C. on C. But C. influence C. station C. refused C. excited C. save C. lost C. when C. donate C. job C. friendly C. anger C. little | D. fingers D. with D. Once D. waste D. school D. received D. curious D. dislike D. completed D. whether D. admire D. grade D. unhappy D. mind D. all | |