问题 单项选择题

某企业收回应收账款6000元,在填制记账凭证时,误将金额记为600元,并已登记入账,上述错误更正时应编制的会计分录为( )。

A.借:银行存款 5400
贷:应收账款 5400
B.借:银行存款 5400
贷:应收账款 5400
C.借:应收账款 6000
贷:银行存款 6000
D.借:银行存款 6000
贷:应收账款 6000

答案

参考答案:A

解析:[考点] 错账更正方法
在记账以后,发现记账凭证填写的金额小于实际金额时,可采用补充登记法进行更正。更正时,可将少记数额填制一张记账凭证补充登记入账,并在摘要栏注明“补充×年×月×日×号记账凭证少记金额”。A选项正确。

多项选择题
阅读理解

Mom was right!If you say thank you,for even the smallest gift or slightest show of kindness,you’ll feel happy.

Gratitude(感谢),says Robert A.Emmons,a professor of psychology at the University of California,is an important element of happiness.In his recent book,Thanks!,Emmons uses the first major study on gratitude to prove mom’s point.In acknowledging and developing this much­ignored expression of thankfulness,he explains how people have benefited—even improved their health.

As one of the leading scholars of the positive psychology movement,he admits gratitude may be difficult to express.He advises you to begin by admitting that life is good and full of events and elements that make daily existence a wonder.Second,recognize that the source of life’s goodness is more than just you.That source may be your mom,a friend,partner,child,colleague at work or play,or any combination of these.

Gratitude is always other­directed,notes Emmons.You can be pleased or angry with yourself and feel guilty about doing something wrong,but you can never be grateful to or for yourself.

Expressing gratitude shouldn’t be a reaction;it should be a state of mind.To feel grateful when life is a breeze and you have more than you need is easy.To feel grateful in time of crisis—anger,hatred and bitterness—is easier.Also,too many people are aware of life’s blessings only after these are lost.The voices expressing gratitude from his studies of individuals are many.

It’s crisis and chaos—danger,disease,disability and death—that bring many individuals to realize just how dependent they are on others.Yet it’s the way each of us begins life and ends it.It’s too bad that so many people waste those decades in between labouring under the illusion(幻觉) they are self­sufficient,says Emmons.

To enable and embrace gratitude,Emmons encourages the readers of Thanks! to keep a gratitude diary.He even provides easy­to­follow directions on how to practise and develop gratitude.

I’m not a reader or advocate of self­help books,but I am thankful for the reference I found in a newspaper article to the research Emmons was conducting on gratitude involving organ donors and recipients(接受者).The chance discovery led me to this book.

Mom implied that kindness seems to find its way back to the giver because life really is all about giving,receiving and repaying.So I’ll pay attention to her professional advice and say:Thank you,professor Emmons.

小题1:What is the text mainly discussed?

A.There are many ways of being thankful.

B.Gratitude is important to happiness.

C.Mom is great for her being thankful.

D.Being thankful will keep you fit.小题2:The author mentions Robert A.Emmons’book Thanks! in order to prove that ________.

A.Professor Emmons supports mom’s study on psychology

B.mom is as great a psychologist as Professor Emmons

C.Professor Emmons is a famous psychologist

D.mom is right about her viewpoint on gratitude

小题3:It will be easier for you to feel grateful when ______.

A.you live a comfortable life

B.you receive gifts on your birthday

C.you get help during your hard times

D.you are congratulated on your success小题4:What is the opinion of Professor Emmons?

A.It is enough to thank others orally.

B.Whether you are thankful is always up to you.

C.Remember to be thankful anytime and anywhere.

D.It is easier to be thankful for yourself than for others.