问题 多项选择题

收到投资人投入固定资产20万元,正确的说法有( )。

A.借记“固定资产”20万元

B.贷记“实收资本”20万元

C.贷记“固定资产”20万元

D.借记“实收资本”20万元

答案

参考答案:A,B

解析:【解析】  收到固定资产,使资产增加。同时,投资人投资使所有者权益增加。故选AB。

阅读理解

阅读下面的短文,把A-D四个句子填入文中空缺处,使短文内容完整正确,然后完成第5题。

     If you do not use your arms or your legs for some time, they become weak; when you start using them

again, they slowly become strong again. Everybody knows that 1.             

     When someone says that he has a good memory (记忆力), he really means that he keeps his memory in

practice by using it. 2.            .

     If a friend says that his arms and legs are weak, we know that it is his own fault (过错). But if he tells

us that he has a poor memory, many of us think that his parents are to blame (受责备). 3.             

     Have you ever found that some people can't read or write but usually they have better memories? 

4.            They have to remember days, names, songs and stories; so their memory is being trained all

the time.

     So if you want to have a good memory, learn from the people who have kept on practicing

remembering.

A. This is because they cannot read or write them down in a little notebook.

B. When someone else says that his memory is poor, he really means chances to become strong.

C. Yet many people do not seem to know that memory works in the same way.

D. And few of us know that it is just his own fault.

5. What is the best title for this passage? [ ]

A. Don't Stop Using Your Arms or Legs.

B. How to Have a Good Memory.

C. Strong Arms and Good Memory.

D. Learn From the People.

判断题