下列各项中，不属于事业单位会计用到的会计科目的是( )。 A．_爱下问搜题

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问题单项选择题

下列各项中，不属于事业单位会计用到的会计科目的是( )。

A．销售税金
B．经营支出
C．固定资产
D．原材料

答案

参考答案：D

解析：按税法规定，负有纳税义务的事业单位应当设置“销售税金”科目，该科目平时借方余额反映事业单位应缴销售税金累计数，年终结账后该科目应无余额。事业单位的经营支出是指事业单位在专业业务活动及其辅助活动之外开展非独立核算经营活动发生的支出。事业单位应当设置“经营支出”科目，该科目平时借方余额反映经营支出累计数，年终结账后该科目应无余额。若事业单位为开展专业业务活动购入设备，会涉及“固定资产”科目。

填空题

（1）高压锅是利用增大气压，使水的沸点______的原理来更快煮熟食物的．

（2）船闸利用的是______原理；

（3）飞机能飞上天，是利用空气对它产生的______（选填“浮力”或“升力”）．

完形填空

阅读下面短文，从短文后各题所给的四个选项中，选出可以填入空白处的最佳选项，并在答题卡上将该项涂黑。
One night I decided to spend some time building a happier and closer relationship with my daughter. For several weeks she had been 16 me to play chess(棋) with her, so I suggested a game and she eagerly ___17__. It was a school night, however, and at nine o’clock my daughter asked if I could __18__ my moves, because she 19___ to go to bed; she had to get up at six in the morning. I ___20 she had strict sleeping habits, 21 I thought she ought to be able to 22 some of this strictness. I said to her, “ 23 , you can stay up late for once. We’re having 24 .” We played on for another fifteen minutes, during which time she looked 25 . Finally she said, “Please, Daddy, do it quickly.” “No,” I replied. “If you’re going to play it 26 , you’re going to play it slowly.” And so we 27 for another ten minutes, until __28 my daughter burst into tears, and 29 that she was beaten.
Clearly I had made 30 . I had started the evening wanting to have a 31 time with my daughter but had 32 my desire to win to become more 33 than my relationship with my daughter. When I was a child, my desire to win 34 me well. As a parent, I 35 that it got in my way. So I had to change.

B．immediately

D．interesting