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

I wonder whether there is any girl or boy who does not like to see a rainbow in the sky. It is so beautiful.

There is a story, saying that whenever you see a rainbow you should run at once to the place where it touches the ground, and there you would find a pot of gold. Of course it is not true. You could not find the pot of gold or its end. No matter how far you run, it always seems far away.

A rainbow is not a thing which we can feel with our hands as we can feel a flower. It is only the effect of light shining on raindrops. The raindrops catch the sunlight and break it up into all the wonderful colours which we see. It is called a rainbow perhaps because it is made up of raindrops and looks like a bow(弓).

That is why we can never see a rainbow in a clear sky. We see a rainbow only when there is rain in the air and the sun is shining brightly through the clouds.

Every rainbow has many colours in the same order. The first or the top colour is always red, and the next comes orange, then yellow, and last of all, blue. A rainbow is indeed one of the wonders of nature.

小题1:Children like rainbows because          .

A.they are beautiful

B.they are like bows

C.they can find a pot of gold at the end of a rainbow

D.they are good to crops小题2:We cannot feel          with our hands.

A.a pot of gold

B.a flower

C.a rainbow

D.a raindrop小题3:We can see a rainbow          .

A.when it is raining heavily

B.when it is snowing

C.when it is cloudy

D.when it is becomes fine shortly after raining小题4:Which of the following statements is NOT true?

A.A rainbow is like bow.

B.A rainbow is the effect of light shining on raindrops.

C.Every rainbow has different colours in different orders.

D.A rainbow is one of the wonders of nature.小题5:The first colour of a rainbow is always           .

A.yellow

B.red

C.green

D.blue

单项选择题