问题 单项选择题

某企业为增值税一般纳税人,本月份发生了以下的一些经济业务:
(1)1日,从开户银行提取现金50000元备用。
(2)8日,职工李明出差预借差旅费2000元,以现金付讫。
(3)23日,以现金支付职工工资30000元。
(4)25日,现金清查中,发现库存现金较账面余额多出56元,经查有30元是少付职工刘军的工资,其余26元无法查明原因。
要求:根据上述资料,回答下列问题。

针对业务(3),“应付职工薪酬”账户属于( )。

A.资产类账户

B.负债类账户

C.权益类账户

D.成本费用类账户

答案

参考答案:B

解析: 现金支付职工工资.应借记“应付职工薪酬”科目,贷记“库存现金”科目。“应付职工薪酬”科目属于负债类账户,应贷方记增加,借方记减少,期末余额一般在贷方。

选择题
完形填空

第二节 完形填空(共20小题,每小题1.5分;满分30分)

Have you ever seen a movie in which a building was burnt down or a bridge was destroyed? Have you seen films in which a train crashed or a ship __36__ into the ocean? If so, you may have wondered how these things could happen without __37__the people in the film.

The man who knows the __38__ is the “special-effects” man. He has one of the most important jobs in the film __39__. He may be __40__ to create a flood or to make a battlefield explode. But he may also be told to create a __41__ effect which is much less exciting, though just as important to the success of the film. In a __42__ for one movie there was a big glass bowl __43__with water in which small fish __44__ swimming. The director of the movie__45__ the fish to stop swimming suddenly __46__ they seemed to stare at(盯着) an actor. Then the director wanted the fish to stop staring and swim away. But fish suddenly __47__ be ordered to do anything. It was quite a __48__.

The special-effects man __49__ about this problem for a long time. The result was an idea for __50__ the fish with a harmless use of electricity. __51__he applied electricity to the fish bowl causing the fish to be totally still(静止的). Then he rapidly reduced the __52__ of electricity allowing the fish to be free.  __53__ he got the humorous effect the director wanted.

__54__in other parts of movie making there are those who have developed __55__ skill in creating certain kinds of effects. Jim White, who has been a special-effects man for thirty-two years, is best known for work with ships and airplanes.

36. A. burned             B. sank               C. fell                 D. dropped

37. A. telling                 B. harming             C. protecting        D. organizing

38. A. reply                   B. question      C. message           D. secret

39. A. factory            B. making           C. field                       D. company

40. A. forced                 B. ordered           C. allowed           D. chosen

41. A. terrible            B. ill                  C. good               D. special

42. A. scene                   B. step            C. stage               D. room

43. A. covered                  B. asked              C. filled               D. fitted

44. A. liked                   B. enjoyed      C. was                 D. were

45. A. hoped                  B. wanted           C. decided            D. designed

46. A. while                   B. since              C. so that             D. as long as

47. A. mustn’t            B. may not      C. shouldn’t                D. can’t

48. A. question               B. failure            C. problem           D. disappointment

49. A. talked                  B. set                  C. quarreled                D. thought

50. A. controlling       B. operating           C. driving        D. lighting

51. A. As a result            B. Immediately   C. First               D. Above all

52. A. price                   B. number           C. amount                 D. speed

53. A. Even                   B. Thus               C. Finally                 D. Actually

54. A. Like                    B. So                  C. As                        D. Yet

55. A. certain             B. particular               C. advanced                     D. careful