问题 单项选择题

借贷记账法的理论基础是( )。

A.会计要素

B.会计原则

C.会计等式

D.复式记账法

答案

参考答案:C

解析: 资产与权益的恒等关系,是复式记账法的理论基础。借贷记账法是一种复式记账法,因此借贷记账法的理论基础是会计等式。

阅读理解

阅读理解。

  I am an English teacher in an international school. I have students from all

over the world. Let me tell you about my favorite students.

  Matt comes from New York. He loves rap music. When he walks between 

classmates, they respect (尊敬) him because he's big for his age. In his free time

he often watches action movies and practices kung fu. Today he takes part in a

kung competition.

  Kate is another one of my favorite students. She is a tall, beautiful girl from

London. She is a good student and she's always studying. Sometimes she can't

sleep because she thinks too much about her lessons. Her favorite sport is

swimming. She says she wants to be a doctor when she leaves school. I hope

she will succeed!

1. Where' are the students in the international school from?

A. New York.              

B. London.

C. All over the world.      

D. America.

2. What does Matt do today?

A. He practices kungfu.

B. He joins in a kung competition today.

C. He takes an exam.

D. He watches an action movie.

3. Why do Matt's classmates respect him?

A. Because he is old.

B. Because he is thin for his age.

C. Because he is tall and strong for his age.

D. Because he is a dangerous boy.

4. What country does Matt come from?

A. England.                  

B. France.

C. The USA.                  

D. China.

5. What problem does Kate have?

A. Sometimes she can't go to bed.

B. Sometimes she can't fall asleep.

C. She is a good girl.

D. She is always studying.

单项选择题