问题 多项选择题

下列项目中,关于“事业支出”科目说法正确的有()。

A.本科目核算事业单位开展专业业务活动及其辅助活动发生的基本支出和项目支出

B.为从事专业业务活动及其辅助活动人员计提的薪酬等,借记本科目,贷记“应付职工薪酬”等科目

C.本科目应当按照“基本支出”和“项目支出”,“财政补助支出”、“非财政专项资金支出”和“其他资金支出”等层级进行明细核算

D.开展专业业务活动及其辅助活动中发生的其他各项支出,借记本科目,贷记“库存现金”、“银行存款

答案

参考答案:A, B, C, D

解析:本科目核算事业单位开展专业业务活动及其辅助活动发生的基本支出和项目支出。为从事专业业务活动及其辅助活动人员计提的薪酬等,借记本科目,贷记“应付职工薪酬”等科目。本科目应当按照“基本支出”和“项目支出”,“财政补助支出”、“非财政专项资金支出”和“其他资金支出”等层级进行明细核算。开展专业业务活动及其辅助活动中发生的其他各项支出,借记本科目,贷记“库存现金”、“银行存款”、“零余额账户用款额度”、“财政补助收入”等科目。

单项选择题
阅读理解

Tom Becker has won the 2007 Waterstone's children's book prize with his first novel, Darkside, receiving a cheque for £1,000 and the promise of display in branches of the book store across the country.

The 25-year-old author described winning as an "unbelievable feeling". "I didn't think my book would be on the shortlist and stood a chance of winning, and it's amazing to receive such an important award at the beginning of my writing career. Needless to say I am absolutely made up." he said.

The novel, inspired by film noir(黑色电影), fantasy(幻想)and a fascination(迷恋)with the dark side of the 19th century, is for children between the ages of nine and 12. It tells the story of a boy, Jonathan Stirling, who discovers a similar world filled with vampires(吸血鬼)and werewolves(狼人). This alternative reality has a clearly Victorian air, and is ruled by a descendant(后裔)of Jack the Ripper. Soon hunters from the other side begin searching for Jonathan, who finds himself driven into their world.

Waterstone's head children's buyer, Wayne Winstone, thought highly of Becker's "huge" achievement. He said: "Tom Becker's writing style attracts you in the same way that Darren Shan's does with his mix of adventure and the supernatural. 

"I have a feeling that Tom has real potential(潜能)and could be one of the big names in children's writing in the future."

This year's shortlist also included Michael Broad's Jake Cake, Philip Caveney's Sebastian Darke and Siobhan Dowd's A Swift Pure Cry. Last year's prize was won by Julia Golding with The Diamond of Drury Lane.

小题1: How did Tom Becker feel at the news that he had won the prize? 

A.He was proud of his ability of making up stories.

B.He was shocked and didn’t believe it was true.

C.He was very surprised and delighted.

D.He had expected he would win the prize.小题2:Why was Tom Becker’s novel successful according to Wayne Winstone? 

A.Because his novel was inspired by film noir, fantasy and a fascination.

B.Because the novel was about the dark side of the 19th century.

C.Because his novel was intended for teenagers between the ages of nine and 12.

D.Because his writing style is attracting with the mix of adventure and the supernatural小题3:Which of the following is WRONG according to passage?

A.The novel Darkside is Tom Becker’s first novel.

B.The novel Darkside will be on display all over the country.

C.Philip Caveney also won the prize in 2007.

D.Jonathan is a major character in the novel Darkside.小题4:What can we infer from the passage?

A.Tom Becker is likely to be a most promising novelist in children’s writing in the future.

B.Darren Shan’s novels are all very popular with children between the ages of 9 and 12.

C.The Waterstone’s children’s book prize is an important prize for young novelists.

D.The novels of Michael Broad, Philip Caveney and Siobhan Dowd will be on the shortlist next year. 小题5:The best title for the passage is probably_______.

A.Tom Becker— a great writer for children

B.First-time author wins children’s fiction prize

C.An imaginary big prize

D.Tom Becker's writing style