问题 多项选择题

下列关于其他货币资金的说法正确的是( )。

A.用以核算其他货币资金的收支和结存情况

B.应设置“其他货币资金”账户

C.借方登记其他货币资金的增加数

D.余额在借方,表示其他货币资金的结存数额

答案

参考答案:A,B,C,D

解析: 其他货币资金的核算
其他货币资金用以核算其他货币资金的收支和结存情况,借方登记增加数,贷方登记减少数;余额在借方,表示其他货币资金的结存数额。故全选。

单项选择题 A1型题
阅读理解

B

“There is nothing more rewarding than taking a pack of 40 dogs to the beach for a pack walk,” says Millan.

Cesar Millan, star of the National Geographic Channel’s show Dog whisperer and author of the best—selling book Cesar’s way, has a special gift for working with these animals.

Growing up on a farm in Mexico, Millan knew he wanted to work with dogs. His first job, at age 15, was helping a veterinarian(兽医) . He was so good at calming scared dogs and handling all kinds of situations, so people started calling him le perrero, Spanish for “the dog boy.” Since then, he has built a rewarding career around his favorite animal.

“My grandfather taught me at an early age not to work against nature,” he explains. In nature,dogs are pack animals. They form a group and follow one leader. Millan’s specialty is teaching people to be pack leaders for their dogs. Everyone in the family should lead, he says.

He says a lot of people get it backwards because they don’t realize what dogs really need. So the Dog Whisperer doesn’t just train dogs; he trains owners to understand that their pets need rules. At his Dog psychology Center in Los Angeles, California, Millan also works with dogs whose dangerous behavior has prevented them from finding homes. He teaches them to be loving, gentle pets.

Through dog whisperer, viewers can actually see the change in dogs with troublesome behavior. Some dogs go crazy when visitors arrive, for example, while some have more unusual problems.

To find the right career, Millan encourages his kids to do what they enjoy. “A lot of people don’t realize I’ve been working with dogs for more than 20 years ——long before my TV show of book. Success followed me because I was following my dream of being the best dog trainer in the world.”

60. Dog whisperer is        .

A. a best —selling book          B. a TV show

C. a dog psychology center        D. Millan’s nickname

61. Cesar Millan’s being called el perrero suggests that__________.

A. he was a successful veterinarian     B. he was popular with people

C. he liked dogs very much           D. his work was fully recognized

62. The key to Millan’s success as a dog trainer is that__________

A. he follows the habits of dogs    B. he walks dogs every day

C.he likes working with dogs      D. he makes rules for dogs

63. What advice does Millan give on his kids’ career?

A. To become the best dog trainer in the world.

B. To choose what they like and stick to it.

C. Not to work against mature.

D. Not to be influenced by others.