问题 单项选择题

如下为某小企业发生的业务,该小企业12月1日有关资料如下:
Ⅰ.总分类账户的期初余额如下:
账户名称借方金额账户名称贷方金额
现金2000短期借款50000
银行存款149000应付账款93600
应收账款58500应交税金4500
原材料80000应付福利费6000
待摊费用4860实收资本300000
库存商品50000盈余公积20260
生产成本50000本年利润140000
固定资产400000累计折旧180000
合计794360794360
Ⅱ.有关明细分类账户的期初余额如下:
应收账款—旺达实业:58500元;
原材料—甲材料:2000个,单价10,计:20000元;
—乙材料:4000件,单位15,计:60000元;
待摊费用—保险费:1500元;
—报刊费:1200元;
—生产厂房租金:2160元;
库存商品—A产品,1000件,单价50,计:50000元;
生产成本—B产品:50000元,400台;
应付账款—安丰电子:23400元;
—建新机械:70200元;
应交税金—未交增值税:4500元;
实收资本—祥发电子:200000元;
—珠江投资:100000元。

20日,接银行付款通知,支付本月水电费2400元,其中车间应负担2000元,管理部门应负担400元。23日,企业部张立报销差旅费2500元,余款交回现金。以下错误的是( )

A.管理费用共增加2900元

B.借:管理费用 2500现金500 贷:其他应收账款—张立 3000

C.车间负担应借:生产成本2000元

D.管理费用明细账该处可以开设水电费和差旅费

答案

参考答案:C

阅读理解

阅读理解。

     In most schools, all students must wear school uniforms when they are at school. But not every student

likes the school uniform.

     Li Jia, a 13-year-old girl from No.9 Middle School, said, "I don't like my school uniform at all. It is too

ugly. I think young girls should wear some colorful clothes. But, I have to wear it every day."

    However, Su Yang, also a middle school student, has different opinions. He said, "I like my school uniform.

It is very beautiful. It is a symbol (象征) of my school and I like my school very much."

     Mr. Chen, a teacher, told the reporter, "It's good for the students to wear uniforms. It saves a lot of time

and money. In the past, my daughter spent much time on her clothes. But now, she seldom (很少) asks me

to buy clothes for her because she has to wear the school uniform."

     Do you like your school uniform? Welcome to write to us.

1. Most middle school students must wear the school uniform because ________.

A. their parents ask them to do so

B. the uniforms are beautiful

C. they don't have money to buy other clothes

D. it's the school rule

2. What do you know about Li Jia?

A. She doesn't like the uniform because it is expensive.

B. She is an ugly girl.

C. She doesn't like her school uniform at all.

D. She never wears her uniform.

3. What does Su Yang think of his school uniform?

A. He thinks it is very beautiful.

B. He thinks it is very ugly.

C. He doesn't like it.

D. He likes a symbol.

4. The word "opinion" probably means ________ in Chinese.

A. 校服

B. 看法

C. 情况

D. 成绩

5. From the passage, we know that ________.

A. most students like their uniforms

B. most students don't like their uniforms

C. different people have different opinions about their uniforms

D. uniforms are very popular in China

判断题