问题 多项选择题

“银行存款”账户本期期初余额为169660元,本期有两笔金额均为50000元的经济业务导致银行存款增加,同时也有两笔金额分别为30000元和500元的经济业务导致银行存款减少。下列关于“银行存款”账户记录的观点正确的有( )。

A.本期借方发生额合计10000元

B.本期贷方发生额合计30500元

C.期末余额在借方:239160元

D.期末余额在贷方:239160元

答案

参考答案:B,C

解析: “银行存款”账户属于资产类账户,借方登记增加,贷方登记减少,期末余额一般在借方。本期借方发生额合计=50000+50000=100000(元),本期贷方发生额合计=30000+500=30500(元)。期末借方余额=169660+100000-30500=239160(元)

阅读理解

Where on Earth are you? Navigators (导航员) use lines of latitude and lines of longitude to locate places. Lines of latitude run east and west around Earth. On a map or globe, these lines appear as running sideways or horizontally. Lines of longitude run north and south around Earth. These lines go up and down or vertically on a map or globe. These lines create an imaginary graph paper on the Earth. They make it possible to find an absolute, or exact, location on Earth. They even allow us to give an absolute location to a place out in the middle of the ocean.

Lines of latitude tell us how far north or south of the Equator we are. Sailors have used primitive navigation tools, like astrolabes, since ancient times. The astrolabe uses the sun and stars to find an approximate location. Using such tools, they have been able to approximate their distance from the equator. Although their instruments may not have been the high quality we have now, they were incredibly accurate (精确) for their time.

Lines of longitude tell us how far east or west of the prime meridian (本初子午线) we are. Sailors constantly looked for new ways to increase their navigation skills. Still, it wasn’t until the 18th century that they were able to measure degrees of longitude. They would have been very envious of the technology available to us today.

When we use lines of latitude and longitude together, we can get a very precise location. If we want to identify the absolute location of a point, we look where the latitude and longitude lines cross nearest to that point. We use the coordinates (坐标) for that point as its address. Many maps today include degrees of latitude and longitude.

小题1:______ make it possible for people to find an exact place on Earth.

A.Latitudes

B.Longitudes

C.Navigators

D.Sailors小题2:The second paragraph mainly talks about _______.

A.the function of latitude

B.the use of the equator

C.the invention of astrolabe

D.the high quality instruments小题3: Why do maps include degrees of latitude and longitude?

A.To help trade expeditions.

B.To locate a precise place.

C.To cross the lines of the nearest point.

D.To identify how far a place is.小题4:The best title for this passage is ____________.

A.The map and the globe

B.Latitude and longitude

C.The equator and the prime meridian

D.Absolute coordinates

多项选择题