问题 单项选择题

若某企业2003年末“预提费用”科目的借方余额为5000元,“待摊费用”科目的借方余额为20000元,则该企业期末资产负债表上应反映为( )。

A.待摊费用15000元

B.待摊费用25000元

C.待摊费用20000元和预提费用-5000元

D.预提费用-25000元

答案

参考答案:B

解析:期末编制资产负债表时,“预提费用”科目的借方余额5000元,“待摊费用”科目的借方余额20000元,都计入待摊费用科目。

阅读理解

阅读理解。

     Nineteen-year-old Christopher Paolini has always loved adventure books. In fact, he plotted out his

first book, Eragon, when he was just fifteen!Eragon is selling more copies than most of the Harry Potter

books. A reporter from Who's News talked to this young author about his books and how he ended up

being one of the best-selling authors of all time!

     Reporter : ________                                                                  

     Christopher Paolini (CP): I love fantasy. I love the sense of awe (敬畏) and wonder that you always

get at the end of a great book . Eragon was an attempt to express that. When I was about twelve, I read

a book called Jeremy Thatcher, Dragon Hatcher. It's about a young boy who went into a mysterious

shop and bought a dragon egg that ends up hatching. It stuck in my head. Eragon was an attempt to see

what I could do with the idea myself.

     Reporter : Where else do you get your idea?

     CP: I'm definitely influenced by authors who have a fairly inventive use of language, imaginative worlds and a sense of wonder-authors who write about things that other people don't.

Reporter : What was the hardest thing about writing Eragon?

     CP: Probably the editing (编辑) because I wasn't used to it. It was a kind of shock doing it. But also

I had to learn a huge amount about grammar and commas and other things I'd never paid much attention

to before. I'd say that editing and writing are pretty much equal in difficulty. My raw writing is a lot more

professional now than it ever was before because of everything I learned through the editing process.

     Reporter : How do you avoid becoming frustrated with the writing process?

     CP: Write about what you enjoy the most or what touches you the most; otherwise you'll never be

able to survive a book-length project.

     Reporter : Anything else you'd like to share with our readers?

     CP: Before I wrote Eragon, I spent an entire month plotting out the entire story so I wasn't writing

blindly. That helps. I really poured my heart and soul into it. It's not just an adventure story: it is about

Eragon trying to work out who we are, why we are here and how we can live honorably.

1. The reporter's first question is most likely to be " ________".

A. What's the most interesting thing about Eragon?

B. How long did it take you to write Eragon?

C. How has your writing improved after Eragon?

D. What inspired you to write Eragon?

2. What does the underlined word "that" refer to in the third paragraph?

A. A story.    

B. The sense of awe and wonder.

C. An idea.        

D. A great book or movie.

3. What does Paolini find as difficult as writing?

A. Plotting out the story.    

B. Grammar and commas.

C. The editing process.      

D. The creative use of language.

4. Which of the following BEST indicates Paolini devoted himself completely to writing Eragon?

A. "Write about what you enjoy the most or what touches you the most."

B. "Eragon was an attempt to see what I could do with the idea myself."

C. "I spent an entire month plotting out the entire story."

D. "I really poured my heart and soul into it."

单项选择题