问题 多项选择题

资产负债表中的“()”项目,可以直接根据其总账科目余额直接填列。

A.货币现金

B.长期借款

C.工程物资

D.盈余公积

E.短期借款

答案

参考答案:D,E

解析:“货币资金”项目,需根据“库存现金”、“银行存款”、“其他货币资金”三个总账科目的期末余额的合计数填列;“长期借款”项目应根据“长期借款”总账科目余额扣除“长期借款”科目所属的明细科目中将在一年内到期、且企业不能自主地将清偿义务展期的长期借款后的金额计算填列;“工程物资”应根据“工程物资”总账科目余额扣除“工程物资减值准备”备抵科目余额后的净额填列。

阅读理解

Two Englishmen were traveling in France when a policeman stopped their car and gave it a search. He found a bag of white powder, which looked suspicious(可疑的). “Drogue?” asked the policeman who was sensitive to heroin(海洛因). “Yes, dog”, the two replied, having the least idea of their misunderstanding of the French word; and in no time they found themselves in prison. Analysis(分析)of the powder disclosed that it was a chemical which gave off a smell, used to discourage dogs from using the sides of the car as a toilet . The two were set free, after promising to take a few French lessons before their next trip in France.

1. The powder found in the car looked very much like______.

A. heroin      B. gun-powder     C. medicine     D. fertilizer

2. The French word “drogue” means______.

A.“dog”, which often used the sides of the car as a toilet

B.“drunk”, a state caused by the effect of drinking

C.“drug”, matter such as heroin and cocaine(可卡因)

D.“medicine”, used to cure people of their illnesses

3. The reason why the two Englishmen misunderstood the word “drogue” was that ______.

A.the words “drogue” and “dog” are more or less alike in pronunciation

B.“drogue” happened to be a word they had learned in their French lesson

C.they knew no French at all, but were shy of showing this

D.they didn’t know this word, but had a habit of taking things for granted

4.The two Englishmen were free_____.

A.directly after the analysis was carried out

B.after they had given a satisfactory explanation of the powder

C.after the police found out that they hadn’t broken traffic rules

D.on condition that they should do something to improve their French

填空题