问题 单项选择题

某生产企业位于某省会城市,2004年5月转让一座旧办公楼,取得转让收入 500000元,并收到转账支票一张。已知该办公楼的原价为2000000元,已提折旧 1600000元,转让过程中发生清理费用和印花税10000元,款项以银行存款支付。
根据上述资料回答下列问题:

取得转让收入时,正确的账务处理为( )。

A.借:银行存款 500000贷:固定资产清理 5000D0

B.借:银行存款 500000 贷:主营业务收入 500000

C.借:银行存款 500000 贷:其他业务收入 500000

D.借:银行存款 500000 贷:营业外收入 500000

答案

参考答案:A

解析: 取得的转让收入500000元为转账支票,所以增加的是银行存款,记人银行存款的借方。转让旧办公楼原价为2000000元属固定资产,收到转让费后应贷计固定资产清理。

阅读理解

阅读理解。

     Have you ever wondered why birds sing? Maybe you thought that they were just happy. After all,

you probably sing or whistle when you are happy.

     Some scientists believe that birds do sing some of the time just because they are happy. However,

they sing most of the time for a very different reason. Their singing is actually a warning to other bird

s to stay out of their territory.

     Do you know what a "territory" is? A territory is an area that an animal, usually the male, claims as

its own. Only he and his family are welcome there. No other families of the same species are welcome.

Your yard and house are your territory where only your family and friends are welcome. If a stranger

should enter your territory and threaten you, you might shout. Probably this would be enough to frighten

him away.

     If so, you have actually scared the stranger away without having to fight him. A bird does the same

thing. But he expects an outsider almost any time, especially at nesting season. So he is screaming all

the time, whether he can see an outsider or not. This screaming is what we call a bird's song, and it is

usually enough to keep an outsider away.

     Birds sing loudest in the spring when they are trying to attract a mate and warn others not to enter

the territory of theirs.

     You can see that birds have a language all their own. Most of it has to do with attracting mates and

setting up territories.

1. According to the passage, most of the time birds' singing is actually        .

A. an expression of happiness

B. a way of warning

C. an expression of anger

D. a way of greeting

2. What is a bird's "territory"?

A. A place where families of other species are not accepted.

B. A place where a bird may shout at the top of its voice.

C. An area for which birds fight against each other.

D. An area which a bird considers to be its own.

3. Why do birds keep on singing at nesting season?

A. Because they want to invite more friends.

B. Because their singing helps frighten outsiders away.

C. Because they want to find outsiders around.

D. Because their singing helps get rid of their fears.

4. How does the writer explain birds' singing?    

A. By comparing birds with human beings.

B. By reporting experiment results.

C. By describing birds' daily life.        

D. By telling a bird's story.

单项选择题