问题 问答题

云林公司在对账时发现以下已入账的错账: (1)开出现金支票500元,支付企业管理部门日常零星开支,编制的会计分录如下: 借:管理费用500 贷:现金 500 (2)月末,结转完工入库产品的实际成本89000元,编制的会计分录如下: 借:库存商品98000 贷:生产成本98000 (3)计提生产车间用固定资产折旧20000元,编制的会计分录如下: 借:制造费用2000 贷:累计折旧2000 要求:说明上述账务处理的错误所在,指出应使用的正确更正方法并更正上述错误。

答案

参考答案:

解析:科目错,用红字更正法。 ①借:管理费用 500 贷:现金 500 ②借:管理费用 500 贷:银行存款 500 (2)金额多计,用红字更正法。 借:库存商品 9000 贷:生产成本 9000 (3)金额少计,用补充登记法。 借:制造费用 18000 贷:累计折旧 18000

阅读理解

Everyone wants to be healthy. Then do you know how to keep in good health? You may say, “Having a balanced diet and doing exercise can help us.” I agree with you.  ①  In fact, good sleep is also very important.

Lots of people in the world have sleep problems. They can’t sleep well at night. The next day they are too tired to work well. They are unhappy and stressed out. Then they may have some other health problems.   

How can people sleep well at night? Here are some good ideas.    

● Sleep in a quiet room.

● Do some exercise before going to bed. It’ll make you sleepy(瞌睡的).

● Wash your feet in warm water before you go to bed.

● Have a glass of milk. It’s pretty good for sleeping.

● Don’t think about boring things.    Try to be relaxed.

小题1:The writer(作者) thinks people should ______ to stay healthy.

A.eat well and do exercise

B.sleep well

C.have more vegetables

D.eat and sleep well, and do exercise小题2:We can put “For example, heart disease(心脏病) and headaches.” in ______.

A.①

B.②

C.③

D.④小题3:What’s the meaning(意思) of the underlined sentence(画线句子)?

A.Although they are very tired the next day, they can work well.

B.They are too tired and can’t work well the next day.

C.They don’t go to work the next day because they’re too tired.

D.They are very tired the next day, but they try to work hard.小题4:Which of the following can NOT help people sleep well?

A.Doing exercise.

B.Drinking milk.

C.Thinking about boring things.

D.Putting the feet in warm water.小题5:What’s the best title(题目) of the passage?

A.Do you have a good sleep at night?

B.Bad sleeping brings some health problems

C.A balanced diet is important to your health

D.The importance of milk

单项选择题