问题 单项选择题

供货单位将本企业应付未付货款转作对本企业的投资时,引起本企业会计要素有关项目的变化是( )。

A.两个负债项目的此增彼减

B.负债减少,所有者权益增加

C.负债增加,所有者权益减少

D.两个所有者权益项目的此增彼减

答案

参考答案:B

解析: 应付未付货款属于企业负债,对企业的投资属于所有者权益。根据会计等式:资产=负债+所有者权益,负债转为所有者权益将引起负债的减少和所有者权益的增加,等式右边一增一减。

完形填空

第二节:完形填空(共20小题,每小题1分,满分20分)

When I was a kid, my dad worked in a shop. Sometimes, I went to the shop with him. I would spend the day just __36____, doing nothing and not paying much __37___to all the people around me. One day, as my dad and I were___38___ to the shop, I looked out of the car window and saw an old man on the street corner. Our ___39___ met and held for about ten seconds. There was ___40___ fearful about this man, but it was a significant encounter for me. 41_that point, I had given no _42__to anyone I saw on the street. My life was my family and friends. I had no interest in anyone else.    

43  for the first time I had an interest in what that person was all about.

Years later, I had long  44  that man, but he came to my mind recently and I remembered the ten   45   when I looked into the eyes of a stranger and  46  what he was all about.

It seems that we are all  47  every day. There are so many things to do that we  48  have time for sincere(真诚的)interest in others. Great thinkers._49_us to "stop and smell the roses". But it has taken me decades to really appreciate the __50  of these words. When I had the opportunity to  51  a young person, I did my best

to convey this message. But   52  ,young people were too busy to  53   this advice. I would like to tell young people to stop what they are doing and  54  around.  I want to tell them to try as  55  as they can to understand what is in their view and what is in the range of their hearing.

36, A. sitting around    B. fighting back    C. dropping out    D. moving off

37. A. money          B. interest        C. attention         D. respect

38.A. carrying         B. sticking        C. walking         D. driving

39. A. eyes            B. hands         C. ears             D. feet

40. A. everything       B. nothing        C. something       D. Anything

41. A. But for          B. Due to        C. As for           D. Up to

42. A. thought          B. fear          C. greeting          D. glance

43 A. So               B. Instead       C. But              D. And

44. A. remembered       B. forgotten     C. reminded          D. dreamed

45. A. years             B. seconds      C. days              D. minutes

46. A. surprised          B. learned      C. wondered          D. doubted

47. A. busy             B. stupid       C. lazy               D. puzzled

48. A. often             B. rarely        C. even               D. always

49. A. alarm            B. prove         C. force              D. encourage

50. A. influence         B. beauty        C. meaning            D. creativity

51. A. describe to        B. blame on      C. speak to          D. quarrel with

52. A. luckily           B. unfortunately  C. immediately      D. astonishingly

53. A. agree to          B. think highly of  C. look after      D. take notice of

54. A. look             B. hang          C. bring          D. come

55. A. soon             B. hard          C. long           D. Far

多项选择题