问题 问答题

某企业将账簿记录与记账凭证核对时,发现下列经济业务内容的账簿记录有误: (1)开出现金支票1000元,支付管理部门日常零星开支,原编记账凭证如下: 借:管理费用1000 贷:现金 1000 (2)用支票3000元预付本季度仓库租金,原编记账凭证如下: 借:预提费用3000 贷:银行存款3000 (3)计提本月厂部固定资产折旧6200元,原编记账凭证如下: 借:管理费用2600 贷:预提费用2600 (4)结转本月完工产品的生产成本78000元,原编记账凭证如下: 借:库存商品87000 贷:生产成本87000 要求:说明以上错账的原因和应使用的更正方法,并对以上错账进行更正。

答案

参考答案:

解析:会计科目有误,使用红字更正法。 借:管理费用 1000 贷:现金 1000 借:管理费用 1000 贷:银行存款 1000 (2)会计科目有误,使用红字更正法。 借:预提费用 3000 贷:银行存款 3000 借:待摊费用 3000 贷:银行存款 3000 (3)会计科目及金额有误,使用红字更正法。 借:管理费用 2600 贷:预提费用 2600 借:管理费用 6200 贷:累计折旧 6200 (4)金额多记,使用红字更正法。 借:库存商品 9000 贷:生产成本 9000

阅读理解

Being safe in your everyday life needs knowledge. you remember the following information,your life will be much safer.

● Always notice the environment around you. You shouldn’t walk alone outside late at night. Make sure where the public phones are. If anything dangerous happens,you can find them easily.

●Your bag should be carried towards the front of your body instead of putting it on your back。When a bus is full of people,it is easy enough for a thief to take away the things in the bag on your back.

●If you are followed by someone you don’t know, cross the street and go to the other way, let the person understand that you know he or she is after you. Next,don’t go home at once. You are safer in the street than you are alone in your home or in a lift.

●If you have to take a bus to a place far away, try to get to the stop a few minutes earlier before the bus leaves. On the bus,don’t sit alone. Sit behind the driver or other people. Don’t sleep.

小题1:Which of the following is NOT safe when you are out?

A.Go home alone late at night.

B.Make sure where the public phones are.

C.Your bag should be carried towards the front of your body.

D.Always notice the environment around you.小题2:When you are followed by someone on your way home,you should ____ to make yourself safe.

A.run home

B.find a lift and go in

C.turn back and walk towards him or her at once

D.cross the street and go to the other way.小题3:When you take a bus alone,it’s safe for you______

A.to sit behind the driver or with other people,but not to sleep

B.to talk with the driver

C.to call your friends

D.to get off the bus at once

单项选择题