问题 单项选择题

甲公司决定为企业的部门经理每人租赁住房一套,并提供轿车一辆,免费使用,所有轿车的月折旧额为100000元,所有外租住房的月租金为15 000元,则甲公司的账务处理不正确的是( )。

A.借:管理费用 100 000
贷:应付职工薪酬 100000
B.借:应付职工薪酬 100 000
贷:累计折旧 100000
C.借:管理费用 15 000
贷:应付职工薪酬 15 000
D.借:管理费用 15 000
贷:银行存款 15 000

答案

参考答案:D

解析: 租赁住房等资产供职工无偿使用的,每期应支付的租金,借记“管理费用”等科目,贷记“应付职工薪酬”科目,支付时,借记“应付职工薪酬”科目,贷记“银行存款”科目。所以选项D错误。

选择题
阅读理解

阅读理解。

     For her first twenty-four year, she'd been known as Debbie-a name that didn't suit her good looks and

elegant manner. "My name has always made me think I should be a cheerleader," She complained. "I just

don't feel like a Debbie!"

     One day, while filling out an application form for publishing job, the young woman suddenly changed

middle name, Lynne, for her first name Debbie. "That was the smartest thing I ever did," She says now.

"As soon as I stopped calling myself Debbie. I felt more comfortable with myself… and other people started

to take me more seriously". Two years after her successful magazine editor-friends and associates call her

Lynne.

     Naturally, the name change didn't cause Debbie/Lynne's professional achievement-but it surely helped

if only by adding a bit of self-confidence to her talents. Social scientists say that what you are called can

affect your life. Through history, names have not only identified people but also described them. "As his

name is, so is he..?" says the Bible. For better or worse, qualities such as friendliness or reserves, simpleness

or charm may be suggested by your name and encourage other people before they even meet you.

     Of course, names with a good sense can work for you-even encouraging new acquaintances. A recent

survey showed that American men thought Susan to be the attractive female name, while women believed

Richard and David were the most attractive to men. One woman I know turned down a blind date with a

man named Harry because "he sounded dull." Several evenings later she came up to me at a party, pressing

for an introduction to a very nice man with whom they looked at each other all evening. "Oh," I said. "You

mean Harry?" She was ill at ease.

1. Debbie's changing her name _____.

A. had actually little to do with her career

B. was what she happened to do when filling out the form

C. did have an effect on her success

D. entirely contributed to her luck

2. The author introduced Harry to the woman _____.

A. at the request of the woman herself

B. to tell her that names didn't matter really

C. to make her feel uneasy in mind

D. the person is more important than his /her name

3. The name Debbie may be connected with something _____.

A. huge

B. quiet

C. dull

D. attractive

4. The best possible title for the passage may be _____.

A. Names are the most important

B. Your name is your fortune

C. Don't care much for names

D. Names and making friends