问题 单项选择题

事业单位按规定比例从当年结余中计提的职工福利基金,应借记“结余分配”,贷记 ( )科目。

A.事业基金

B.专用基金

C.应付工资

D.其他应付款

答案

参考答案:B

解析: 年度终了,事业单位按规定比例从当年结余计提职工福利基金时,借记“结余分配——职工福利基金”等科目,贷记“专用基金”科目相关明细科目。

阅读理解

阅读理解

     One morning Mrs Petty said to her husband, "Jack, there's a meeting of our Ladies Club at

Mrs Young's house at lunchtime today, and I want to go there. I'll leave you some food for your

lunch. Is that all right?

     "Oh, yes." her husband answered, "That's quite all right. What are you going to leave for my

lunch?"

     "This tin of fish." Mrs Petty said, "And there are some eggs and vegetables and some bread

here, too."

     "Good." said Mr Petty. Then Mrs Petty went to her meetings. All the ladies had lunch at

Mrs Young's house and at 3 o'clock Mrs Petty came home.

     "Was your fish nice, Jack?" She asked.

     "Yes, but my feet are hurting." He answered.

     "Why are they hurting?" Mrs Petty asked.

     "Well, on the tin was written ---OPEN THE TIN AND STAND IN HOT WATER FOR FIVE

MINUTES."

1. Mrs Petty wanted to __________.

A. visit her old friends

B. go to Mrs Young's house

C. have a dinner in the restaurant

D. have lunch by herself

2. Mr Petty had to __________.

A. buy some food himself

B. cook dinner for Mrs Petty

C. have lunch at a restaurant

D. have lunch by himself at home

3. Mrs Petty had her lunch __________.

A. at home

B. with her husband

C. in Mrs Young's house

D. in Jack's house

4. Mr Petty's feet were hurting because __________.

A. the tin of fish hurt his feet

B. he fell down and hurt his feet

C. he himself stood in hot water for 5 minutes

D. his wife didn't tell him how to open the tin

5. In the last sentence, "STAND" means __________.

A. put

B. push

C. send

D. sink(浸)

单项选择题 B型题