某企业有关明细科目的期末余额为：“应收账款——甲”贷方余额3万元；“预收账款——乙”借方余额4 77元；“应收账款——丙”借方余额5万元；“预付账款——丁”借方余额6万元，则资产负债表中预收账款项目的数额为( )万元。
A．3
B．4
C．6
D．7
参考答案：A
解析： 预收账款项目是反映应收账款明细科目的贷方余额和预收账款明细科目贷方余额的合计数。
第二节（共5小题；每小题2分，满分10分） 根据短文内容，从下框的A—F选项中选出能概括每一段主题的最佳选项，并在答题卡上将该选项涂黑。选项中有一项为多余选项。注意：E涂 AB, F涂 AC, G涂 AD
61. Education should be aimed to make better citizens instead of making money. If you’re interested in making money, you should start your own business other than schools. Now it’s high time that we put an end to the industrial management of education(教育产业化) and have it benefit all the people instead of the few rich ones. 62. We should take concrete(切实的)measures to lessen the students’ heavy burden of homework.. We must kick off concrete policies and rules instead of talking empty talks. We must take action. Only solid policies can guarantee all the students grow soundly. 63. My parents are farmer-turned workers. I think we should be treated equally with the local children. We should not only have the equal right to go to the local public schools, but also have the rights to take part in the local national college entrance exam instead of being forced to go back to our native place 64. School choice has become a serious educational problem. To solve this problem fundamentally, we must stick to the balanced development. The government should offer more support to weak schools and have all the teachers exchange the round hillock work(轮岗)amo  ng all the schools.65. The government is unwilling to spend enough money on education. The key schools turn to parents for money to build new buildings and labs and increase their teachers’ income. This makes a wider gap(差距) between key schools and common schools. Therefore, in order to realize the balance of education, the gove  rnment should offer more help to weak schools. |