问题
单项选择题
按“有借必有贷，借贷必相等”的记账规则在账户记录经济业务后的结果是（ ）
A．资产类账户发生额等于负债和所有者权益账户的发生额
B．所有账户的本期借方发生额合计等于本期贷方发生额合计
C．每个账户的借方发生额等于贷方发生额
D．任何总账的借贷发生额必然相等
答案
参考答案：B
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按“有借必有贷，借贷必相等”的记账规则在账户记录经济业务后的结果是（ ）
A．资产类账户发生额等于负债和所有者权益账户的发生额
B．所有账户的本期借方发生额合计等于本期贷方发生额合计
C．每个账户的借方发生额等于贷方发生额
D．任何总账的借贷发生额必然相等
参考答案：B
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| I truly feel that my mother led me here, to Morzaine, and to my future as happy wife and business woman. When Mum 1 in October 2007, I was a cook. In December that year, while I was working for a wedding, a pearl necklace Mum had left me 2 . I was distraught (忧心如焚的). Some days later, I was 3 that a guy who was working with us that day, "could probably have made a fortune 4 the necklace he found." 5 , he returned it. Hearing he I'd 6 Mum for six months before her death, he said, "Christmas is going to be 7 - why not go out to the Alps for a couple of weeks?" I come to Morzaine, a small, friendly village in the Alps and 8 fell in love with it. What was 9 to be a stopgap (权宜之计) trip turned into a new life. I kept travelling between London and here and felt 10 than I had in months. In December 2008, I was 11 as a hotel manager and moved here full time. A month later, I met Paul, who was traveling here. We fell in love. In the beginning, I didn't want to discuss 12 , because the sadness of losing Mum 13 felt great. Paul understood that and sever 14 me. But, by summer, we got married. A year later, we used his saving, and the money from the sale of Mom's house, to build our own 15 . We want to give our guests a 16 feel, so each room is themed (以……为题) around memories from our lives. There are also styles to remind me of Mom-a tiny chair which 17 be in her bedroom is set in one room. We are having a wonderful life Mum 18 naturally part of it, 19 there's no way we would be here if it wasn't for the 20 she gave me. I know she's here in spirit, keeping an eye on us. | ||||
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