问题 多项选择题

下列会计科目中,可能与“本年利润”成为对应科目的有( )。

A.所得税费用

B.制造费用

C.利润分配

D.主营业务成本

答案

参考答案:A,C,D

解析: 会计期末,企业应将记入当期损益的成本费用或支出类科目的余额转入“本年利润”科目的借方,借记“本年利润”科目,贷记各有关费用或支出类科目。年度终了,企业还应将“本年利润”科目的累计余额转入“利润分配——未分配利润”科目,结转后,“本年利润”科目无余额。选项B一般分配计入有关成本核算对象。

选择题
阅读理解

第三部分:阅读理解(共20小题,每小题2分,满分40分)

阅读下列短文,从每题所给的A.B.C.D四个选项中,选出最佳答案。

The English are often considered as unfriendly people who don't talk to strangers, but not London taxi drivers. I once asked a cabbie to describe his life to me and he didn't stop talking until I arrived home half an hour later. He told me many interesting stories and this is one of them: “Some very strange things happen late at night. The other day I was taking a woman home from a party. She had a little dog with her. When we got to her house she found that she'd lost her key. So, I waited in the cab with the dog while she climbed up the window.” “I waited … and waited … After half an hour of ringing the bell I decided to find out what was going on. I tied the dog to a tree and started to climb up the window. The next thing I knew was that the police came. They thought that I was trying to rob the house! Luckily, the woman came downstairs, she'd gone to sleep and forgotten about me and the dog. I was in such a hurry to get away that I forgot to ask her for the fare(车资,车费).”

56.In the writer’s opinion, London taxi drivers are _____________.

A. unfriendly      B. talkative           C. helpful        D. strange enough

57. From the passage we guess that the writer ______.

A. is the driver of the taxi                                B. often travels by taxi

C. is a foreigner visiting London                        D. lives in London

58. What does the underlined word “cabbie” mean in this passage?

A. Conductor.        B. Stranger.           C. Taxi driver.               D. Porter.

59. The man was waiting outside the woman's house because ______.

A. he began to like the woman and her dog at the first sight

B. the woman had not paid him

C. he wanted to know what would happen when the police came

D. he was trying to go on talking with her