问题 单项选择题

根据2015版《会计档案管理办法》,不需要归档的会计资料是()。

A、银行存款余额调节表

B、银行对账单

C、纳税申报表

D、财务分析报告

答案

参考答案:D

解析:2015版《会计档案管理办法》第六条规定:下列会计资料应当进行归档:(一)会计凭证,包括原始凭证、记账凭证;(二)会计账簿,包括总账、明细账、日记账、固定资产卡片及其他辅助性账簿;(三)财务会计报告,包括月度、季度、半年度、年度财务会计报告;(四)其他会计资料,包括银行存款余额调节表、银行对账单、纳税申报表、会计档案移交清册、会计档案保管清册、会计档案销毁清册、会计档案鉴定意见书及其他具有保存价值的会计资料。

阅读理解

Lightning flashed through the darkness over Donald Lubeck’s bedroom skylight. The 80-year-old retired worker was shaken by a blast of thunder. It was 11 p.m. The storm had moved directly over his two-story wood home in the rural town of Belchertown, Massachusetts. Then he heard the smoke alarm beeping. Lubeck padded down the stairs barefoot and opened the door to the basement, and flames exploded out.

Lubeck fled back upstairs to call 911 from his bedroom, but the phone didn’t work. Lubeck realized he was trapped. “I started panicking,” he says.

His daughter and young granddaughters, who lived with him, were away for the night. No one will even know I’m home, he thought. His house was three miles off the main road and so well hidden by pines that Lubeck knew calling for help would be fruitless.

Up a hill about a third of a mile away lived Lubeck’s closest neighbors, Jeremie Wentworth and his wife. Wentworth had been lying down, listening to the radio when it occurred to him that the sound was more like a smoke detector. He jumped out of bed, grabbed a cordless phone and a flashlight, and headed down the hillside toward the noise.

He dialed 911. “Is anyone there?” he called out as he approached the house. Wentworth knew that Lubeck lived in the house.

Then he heard, “Help me! I’m trapped!” coming from the balcony off Lubeck’s bedroom.

“I ran in and yelled,‘Don, where are you?’ Then I had to run outside to catch my breath.”

After one more attempt inside the house, he gave up and circled around back. But there was no way to get to him. “I shined the flashlight into the woods next to an old shed and noticed a ladder,” says Wentworth. He dragged it over to the balcony and pulled Lubeck down just as the second floor of the house collapsed.

Wentworth and Lubeck don’t run into each other regularly, but Lubeck now knows that if he ever needs help, Wentworth will be there.

Lubeck still chokes up when he tells the story. “I was alone,” he says. “Then I heard the most beautiful sound in my life. It was Jeremie.”

小题1:According to the text, Lubeck___________.

A.stayed calm in the fire

B.couldn’t find a safe way out

C.lived on the first floor

D.called for help in the fire小题2:How did Wentworth help Lubeck escape?

A.He called 911.

B.He went upstairs and took Lubeck out.

C.He put out the fire.

D.He used a ladder and pulled Lubeck down.小题3:Which of the following factors was not mentioned in the text that almost cost Lubeck’s life?

A.He was living in his wood home alone that night.

B.The storm was too heavy and the fire was too fierce.

C.He lived far from the main road and was surrounded by pines.

D.He was too frightened to escape from the danger.小题4:What does the text mainly talk about?

A.A near neighbour is better than a distant cousin.

B.A good way to get a narrow escape.

C.God helps those who help themselves.

D.Blood is thicker than water.

单项选择题