问题 单项选择题

某公司2012年年初的资产总额为80000元,负债总额为60000元。2012年1月份发生下列交易或事项:
(1)公司行政办公室职工因公出差,预借差旅费400元,以现金支付。
(2)收到投资方银行存款6000元。
(3)开出并承兑面值为5000元的商业汇票一张,抵付前欠某单位货款。
(4)按规定分配给投资者2009年度利润1000元,款项尚未支付。
(5)以银行存款2000元偿还前欠某单位账款。

该公司2012年1月份发生的第(2)笔交易对会计基本等式的影响是( )。

A.资产和负债同时减少6000元,不破坏会计基本等式

B.资产和负债同时增加6000元,不破坏会计基本等式

C.资产和所有者权益同时减少6000元,不破坏会计基本等式

D.资产和所有者权益同时增加6000元,不破坏会计基本等式

答案

参考答案:D

解析: 会计基本等式
第(2)项交易的会计分录为:
借:银行存款 6000
贷:实收资本 6000
银行存款和实收资本分别属于资产和所有者权益,故先排除A、B项。银行存款和实收资本都增加了6000元,故资产和所有者权益同时增加,不会破坏会计基本等式。故本题选D。

阅读理解

Kong Zi. called Confucius(551-479 B. C. ). and Socrates (469-399 B. C. )lived only a hundred years apart, and during their lifetimes there was no contact between China and Greece, but it is interesting on look at how the world that each of there great philosophers came from shaped their ideas, and how these in turn, shaped their societies.

Neither philosopher lived in times of peace, though there were more wars in Greece than in China. The Chinese states were very large and feudal, while the Greek city-states were small and urban. The urban environment in which Socrates lived allowed him to be more radical(激进的)than Confucius. Unlike Confucius, Socrates was not asked by rulers how to govern effectively. Thus Socrates was able to be more idealistic, focusing on issues like freedom and knowledge for its own sake, on the other hand, advised those in government service, and many of his students went on to government service.

Confucius suggested Rule as a principle for the conduct of “Do not do to others what you would not want others to you. ”He assumed that all men were equal at birth, though some potential than others, are that it was knowledge that set men apart. Socrates focused on individual, and thought that the greatest purpose of man was to seek wisdom. He believed that some had more potential to develop their reason than others did. Like Confucius, he believed that the superior class should rule the inferior(下层的)classes.

For Socrates, the family was of no importance, and the community of little concern. For Confucius, however, the family was the centre of society, with family relations considered much more important than political relations.

Both men are respected much more today than they were in their lifetimes.

1.Which of the following is TRUE according to the first paragraph?

A.Socrates and Confucius had much in common.

B.Confuius had much influence on Socrates ideas.

C.The societies were influenced by the philosophers’ ideas.

D. there were cultural exchanges between China and Greece.

2.Socates snared wih Confucius the idea that_________.

A.all men were equal when they were born

B.the lower classes should be ruled by the upper class

C.the purpose of man was to seek freedom and wisdom

D.people should not ask others to do what they did not want to

3.What made some people different from others according to Confucius?

A.Family                      B.Potential                   C.Knowledge                D.Community

4.This passage is organized in the pattem of_________

A.time and events                      B.comparison and contrast

C.cause and effect                      D.definition and classification

单项选择题