问题 单项选择题

下列哪个项目在“以前年度损益调整”科目的借方反映( )。

A.调整以前年度损益而需调增的管理费用

B.调整以前年度损益而需相应减少的所得税

C.调整以前年度损益而相应增加的主营业务收入

D.调增本期管理费用

答案

参考答案:A

解析: 调增以前年度的管理费用通过“以前年度损益调整”的借方来反映。

阅读理解
Meyer has been crazy about writing since she was young. She got her first lesson in story-telling from     grandfather, who gave her words of love. He set off her imagination and influenced her much. Meyer always had stories running      her head and as soon as she could write, she put them down on paper.
Meyer      remembered the call that changed her life. It was Tuesday, February 18th, when the     rang in the kitchen of her Los Angeles home. On the line was Marty Banderas, a literary agent (代理) to whom she had sent a copy of her novel three weeks earlier. She asked Meyer some    information, like age and health condition. Meyer felt      and asked what that was about. Banderas only replied, "I've just sold your      for one and a half million dollars!"
She sat down in shock. She had written over fourteen novels in twenty years, but each one had been     by publishers(出版商). Many people would have been discouraged (气馁的),     not her. Each time, she just got down to writing another one. Her husband advised her to find something else to do, but she never     . Seeing this book published was the most    thing that has ever happened to her.
Now she is a      of three children, but she has never stopped     , turning out novels between kids and dishes. She is writing another novel now, and she expects another success. Yes, her belief (信仰) has brought her     , and it has changed her life    . Meyer is very confident that she will enjoy a more successful and meaningful life as long as she keeps on with her dream.
小题1:
A.myB.yourC.herD.his
小题2:
A.throughB.withC.alongD.across
小题3:
A.hardlyB.probablyC.clearlyD.usually
小题4:
A.phoneB.bellC.clockD.alarm
小题5:
A.localB.publicC.personalD.national
小题6:
A.happyB.afraidC.sadD.strange
小题7:
A.paintingB.novelC.newspaperD.magazine
小题8:
A.acceptedB.agreedC.refusedD.enjoyed
小题9:
A.soB.orC.andD.but
小题10:
A.came backB.gave upC.went awayD.got down
小题11:
A.boringB.tiringC.excitingD.interesting
小题12:
A.teacherB.cousinC.nurseD.mother
小题13:
A.writingB.readingC.listeningD.speaking
小题14:
A.freedomB.successC.friendshipD.beauty
小题15:
A.in timeB.in publicC.in returnD.in surprise
填空题