问题 多项选择题

下列项目中,应通过“应收票据”核算的有( )。

A.银行汇票

B.银行承兑汇票

C.商业承兑汇票

D.银行本票

答案

参考答案:B,C

解析:“应收票据”账户核算的内容是商业汇票,包括银行承兑汇票和商业承兑汇票,银行汇票和银行本票属于货币资金核算的内容。故选BC。

阅读理解

 根据短文内容回答问题.

                                           Advice on Test Taking

     ★Read the directions carefully. This may help you not make careless mistakes.

     ★If there is time, look through the whole test quickly. If you can, take short notes to help you

remember answers that come to your mind on the test or answer sheet (纸). But remember to ask if that

is allowed!

     ★Answer questions in the right order(顺序): 1. Answer easy questions first to build confidence (信

心). It may also help you answer more difficult questions later. 2. Then answer difficult questions or the

most important ones. If you need to choose answers, first find those answers that are probably wrong. If

there are two answers with similar (类似的) ideas, both of them may be wrong. Then choose the best

answer. If you still can't tell the right one, believe the first one that comes to your mind. If you need to

answer some questions, give short descriptions of your ideas and then put them in order.

     ★Review: Don't leave as soon as you have finished all the questions. Review your test to make sure

that you ◎have answered all questions ◎did not choose answers that you don't really want ◎did not

make simple mistakes  

1. Why is it important to read the directions carefully while you are taking a test?

    ____________________________________________

2. If the writer doesn't know which answer to choose, what will he do?

    ____________________________________________

3. How many reasons does the writer give for reviewing the test?

    ____________________________________________

4. What should you do when you finish the questions in a test?

    ____________________________________________

5. What is the passage mainly about?

    ____________________________________________

单项选择题