问题 单项选择题

甲公司和乙公司共同向丙公司支付了720万元款项,丙公司只开出了一张发票交给甲公司。如果乙公司要依法记账,正确做法是( )。

A.甲公司记账后再将发票原件交乙公司记账
B.甲公司保存发票原件,而向乙公司出具发票复印件作为其记账依据
C.由丙公司向乙公司出具发票复印件作为其记账依据
D.由甲公司保存发票原件,同时向乙公司开出原始凭证分割单作为其记账依据

答案

参考答案:D

填空题
阅读理解

阅读理解。

     Most people go to a doctor in their own town or suburb. But people in the Australian outback can't get to

a doctor quickly. The nearest doctor is sometimes hundreds of kilometers away so they have to call him on

a two-way radio. This special doctor is called the "flying doctor". He visits sick people by plane.

     When someone is sick, the doctor has to fly to the person's home. His plane lands on a flat piece of ground

near the person's house. Sometimes has to take the patients to hospital. Flying doctors take about 8,600 people

to hospital each year.

     However, most of time the person isn't very sick, and the doctor doesn't have to visit. He can give advice

on the radio from the office at the flying center. He can tell the patient to use some medicine from a special

medicine chest (箱子). There is one of these chests in every home in the outback. Each bottle, tube and packet

in the chest has a number. The doctor often says something like this, "Take two tables from bottle 5 every

four hours."

1. Some people in the Australian outback can't get to a doctor quickly, because _____. [ ]

A. There are few doctors there.

B. The nearest doctor is sometimes very far away from them.

C. There is always heavy traffic on the road.

D. They don't want to see a doctor.

2. The doctor there usually goes to visit his patient _____. [ ]

A. by sea

B. by air

C. on foot

D. in a car

3. From the passage we know that _____. [ ]

A. people in Australia are seldom ill

B. every family in the outback has a special medicine chest

C. a "flying doctor" is a man who flies people to hospital

D. these are very few hospitals in Australia