问题 问答题 简答题

请人吃饭的支出如何记账?

答案

参考答案:

请人吃饭的支出相当于本人的消费,分两种情况进行记账:

(1)如果在家中请人吃饭,则按购买物品的种类分别计入本户的消费支出中,同时计入“非常住成员在家用餐人次”。

(2)如果在餐馆或其他地方请人吃饭,则按支出的全额计入“其他在外饮食”,同时计入“常住成员在外用餐人次”。但是如果是在餐馆举办的婚丧嫁娶宴、子女升学宴等的支出,应计入“婚丧嫁娶礼金(含宴请)支出”。由于婚丧嫁娶宴请支出不属于消费支出,参加宴请的人员不需要计入“非常住成员在家用餐人次”。

阅读理解

阅读理解。

      Although there are no state controlled survival courses in Britain or the United States, there are various

independent organizations offering similar activities.

      Students can participate (take part) in outdoor training courses through university clubs and societies.

Anyone can register (登记) with such groups, which then organize courses, training and trips for all

members. 

      One of the most popular outdoor training programmes in both the US and Britain, is Outward Bound

(户外训练). It was founded in 1941 in Wales and attracts hundreds of thousands of adventurous types

every year.

      The courses are to broaden minds through experiences that build confidence, self-esteem (自尊) and

character. As well as specialist courses such as canoeing, leadership skills and sailing, participants can take

part in week long adventure training camps which include a host of sports and survival training education

skills. 

       Michael Williams, an American student, took part in an Outward Bound course last year. He said:"We

learned lots of first aid skills, lots of natural history, lots of environmental facts, and participated in a wildlife

preservation (protecting) programme. Beyond that, my favorite skills learned were sailing and rock climbing."

       Courses can last up to 40 days and are open to anyone over the age of 14. Students must be in general

good health, but do not need to be experienced in outdoor-sports. There is no selection process; everyone is

welcome, although new participants are advised to pick a course matching their physical power.

       Most of the British courses take place in the Beacons in Wales. Another similar organization is the UK

Survival School, which includes courses on learning to live with the environment, sailing and winter survival.

On a basic survival weekend students will learn how to get water and food, how to make fire and cook with

it, to find and build a shelter, control survival life support, how to cross rivers, send off an SOS signal, and

to use compasses by day and night.

      According to the leaders, such adventures are "an awakening, an exploration into unknown." Outward

Bound believes that participants will "use mind and body traveling some of the earth's roughest wildness

areas."

1. The advantage of the training courses is that _____. [ ]

A. participants can make friends with others

B. participants can visit some places of interest

C. participants can experience different adventures

D. participants can learn how wonderful nature is

2. In the Outward Bound course last year, the most exciting experience Michael Williams had was _____. [ ]

A. learning first aid skills

B. collecting facts of environment

C. preserving wildlife

D. rock climbing and sailing

3. What's the writer's purpose to write this passage? [ ]

A. To introduce the training course to readers.

B. To persuade readers to take part in the training courses.

C. To tell readers the danger of this training course.

D. To introduce the wonders of the world to readers.

单项选择题