问题 单项选择题

下列账簿记录情况中,可以用划线更正法更正错误的是( )。

A.在结账前发现账簿记录有文字或数字错误,而记账凭证没有错误
B.登账后发现记账凭证中会计科目发生错误
C.登账后发现记账凭证中科目正确但所记金额小于应记金额
D.登账后发现记账凭证中应借、应贷方向发生错误

答案

参考答案:A

解析: 错账更正方法
结账前发现账簿记录有文字或数字错误,而记账凭证没有错误,可以采用划线更正法进行更正。记账后发现记账凭证应借、应贷方向或会计科目发生错误,可用红字更正法进行更正。如果在记账后发现记账凭证的应借、应贷方向和会计科目正确,而所记金额大于应记金额,也可以采用红字更正法予以更正。记账后发现记账凭证中科目正确,但所记金额小于应记金额,应采用补充登记法。故本题正确答案选A。

填空题
单项选择题

(三)

Believe it or not, optical illusion can cut highway crashes.

Japan is a case in point. It has reduced automobile crashes on some roads by nearly 75 percent using a simple optical illusion. But stripes, called chevrons, painted on the roads make drivers think that they are driving faster than: they really are, and thus drivers slow down.

Now the American Automobile Association Foundation for Traffic Safety in Washington D. C. is planning to repeat Japan’s success. Starting next year, the foundation will paint chevrons and other patterns of stripes on selected roads around the country to test how well the patterns reduce highway crashes.

Excessive(too great) speed plays a major role in as much as one fifth of all fatal traffic accidents, according to the foundation. To help reduce those accidents, the foundation will conduct its tests in areas where speed-related hazards(danger) are the greatest curves, exit slopes, traffic circles, and bridges.

Some studies suggest that straight, horizontal bars painted across roads can initially cut the average speed of drivers in half. However, traffic often returns to full speed within months as drivers become used to seeing the painted bars.

Chevrons, scientists say, not only give drivers the impression that they are driving faster than they really are but also make a lane appear to be narrower. The result is a longer lasting reduction in highway speed and the number of traffic accidents.

What does the author say about straight, horizontal bars painted across roads()

A.They are suitable only on broad roads.

B.They are falling out of use in the United States.

C.They are ignored in a long period of time.

D.They cannot be used successfully to traffic circles.