问题 单项选择题

下列项目中,关于“财政补助结余”科目说法错误的是()。

A.本科目期末借方余额,反映事业单位财政补助结余资金数额

B.事业单位发生需要调整以前年度财政补助结余的事项,通过本科目核算

C.本科目应当按照《政府收支分类科目》中“支出功能分类科目”的相关科目进行明细核算

D.财政拨款结余资金是指支出预算工作目标已完成,或由于受政策变化、计划调整等因素影响工作终

止,当年剩余的财政拨款资金

答案

参考答案:A

解析:本科目期末贷方余额,反映事业单位财政补助结余资金数额。

阅读理解

阅读理解。

     When I learned that my 71-year-old mother was playing Scrabble-a word game-against herself, I

knew I had to do something. My husband suggested we give her a computer to play against. I wasn't

sure my mother was ready for it After all, it had taken 15 years to persuade her to buy an electric cooker.

Even so, we packed up our old computer and delivered it to my parents' home. And so began my mother's

adventure in the world of computers.

     It also marked the beginning of an unusual teaching task for me. I've taught people of all ages, but I

never thought I would be teaching my mother how to do anything. She has been the one teaching me all

my life: to cook and sew: to enjoy the good times and put up with the bad. Now it was my turn to give

something back.

     It wasn't easy at the beginning. There was so much to explain and to introduce. Slowly but surely, my

mother caught on, making notes in a little notebook. After a few months of Scrabble and other games, I

decided it was time to introduce her to word processing (文字处理) This proved to be a bigger challenge

(挑战) to her, so I gave her some homework I asked her to write me a letter, using different letter types,

colors and spaces.

     "Are you this demanding with your kindergarten pupils?" she asked. 

     "No, of course not," I said. "They already know how to use a computer."

    My mother isn't the only one experiencing a fast personal growth period. Thanks to the computer, my

father has finally got over his phone allergy (过敏反应). For as long as I can remember, any time I called,

my mother would answer. Dad and I have had more phone conversations in the last two months than we've

had in the past 20 years.

1. What does the author do?

A. She is a cook.

B. She is a teacher.

C. She is a housewife.

D. She is a computer engineer.

2. The author decided to give her mother a computer _____.

A. to let her have more chances to write letters

B. to support her in doing her homework

C. to help her through the bad times

D. to make her life more enjoyable

3. The author asked her mother to write her a letter _____.

A. because her mother had stopped using the telephone

B. because she wanted to keep in touch with her mother

C. so that her mother could practice what she had learned

D. so that her mother could be free from housework

4. After the computer was brought home, the author's father _____.

A. lost interest in cooking

B. took more phone calls

C. played more games

D. began to use it

单项选择题