问题 多项选择题

下列属于既要提供金额指标又要提供实物指标的明细分类账户有( )。

A.“库存商品”账户

B.“原材料”账户

C.“应付账款”账户

D.“应交税金”账户

答案

参考答案:A,B

解析:解析:本题是对“数量金额式账簿”知识点的考查。数量金额式账簿的借方、贷方和余额三个栏目内,都分设数量、单价和金额三小栏,借以反映财产物资的实物数量和价值量。原材料、库存商品、产成品等明细账一般都采用数量金额式账簿。

阅读理解

阅读理解。

     Australia -a huge island continent that lies to the south of Asia. Australia-more than two hundred

years old, a nation that is still growing.

      Its big cities lie on the southeast coast, this is where most Australians live. Australians prefer to own

their own houses, though some live in apartments. Australians are a suburban people. The suburbs

surround the cities for many miles, and so efficient transport is of great importance. As the economy

grows, so do its industries- a higher level of production, a wider range of products.

      The Australian works hard, but he likes his leisure. The climate makes outdoor activities the most

popular.

      Canberra, the capital of Australia, is a planned modem city located inland. Australia is governed by

a parliamentary democracy. The representatives of other countries have their embassies here. Australia

wants to strengthen relations with her neighbors.

      Australia is a strange land, a land of vast expanses- fertile valleys, snow fields and deserts- also a

land with unique animal, many that can not be found on any other continent in the world today.

     Much of the continent is dry, but man has utilized the land, made it productive, with its tools, with its

technology. This is the driest continent of all, and water is a precious possession, more precious than all

other natural resources. Large dams are built to collect the water, there to irrigate the fields of pastures

and crops.

      But Australia is changing. The land of wool and wheat is now a land of large-scale industry and

mining. The costs of developing the new mineral discoveries are enormous, but the rewards are great

too.

     Australia - a young and developing nation. Australia - a nation that wants to communicate with its

neighbors.

1.Australia is an island located ______ of Asia and its big cities lie ____ of the coast.

A. to the south; on the southeast    

B. to the north; on the southwest

C. to the east; on the northeast

D. to the east; on the southwest

2. We can infer from the passage that the Australian likes outdoor activities for the _____ climate.

A. dull and wet

B. fine and shiny

C. gloomy and rainy

D. wet and cold

3.____ is the most precious source in Australia.

A. Mineral resource

B. Animal

C. Desert

D. Water

4.Which of the following statements about Australia is wrong?

A. Australians are a suburban people

B. Australia is governed by a parliamentary democracy.

C. Australia prefers to live in the downtown of big cities.

D. Wool and wheat used to be the main products of Australia

单项选择题