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。

15日,销售A产品500件给旺达实业,单价100元,货款50000元及增值税8500元尚未收到;16日,以现金支付企管部零星办公用品费用500元;16日,以银行存款1200元支付预订下年度报刊杂志费。以下错误的是( )

A.应确认主营业务收入50000元

B.应确认应收账款58500元

C.管理费用—办公费登记的明细账格式应为普通多栏式

D.预订下年度报刊杂志费应借:预付账款 1200元

答案

参考答案:D

单项选择题 A1/A2型题
阅读理解

Rescue workers at the San Jose gold and copper mine in northern Chile had reason to sing this week.A small hole drilled into the earth became a passage(通道) to freedom for thirty-three trapped miners.They spent sixty-nine days underground."Never have people been trapped for so long so deeply," says a doctor at NASA, the American space agency, which helped in the rescue.

But the chief medical officer for the miners said most are in good enough health to leave the hospital within a day or so.The first three were released from the hospital Thursday night.

For much of the day the miners relaxed with Chilean President Sebastian Pinera.The thirty-two Chileans and one Bolivian still wore special sunglasses to protect their eyes.

A  partial mine collapse(坍塌) on 5th of August trapped them more than half a kilometer underground.They had to stretch a two-day food supply.For two weeks no one knew if they were alive or dead.

Later, they received supplies(供给) and a video link lowered through drill holes.That link was how Ariel Ticona watched his wife give birth to their daughter.

The miners have apparently agreed to share the money they earn from selling their story.

They have already received gifts of money and travel offers.Edison Pena has been invited to the New York City Marathon and to Graceland, the home of Elvis Presley in Memphis, Tennessee.Mr.Pena described how he ran in the mine tunnels to ease the stress.And he led the miners in singing Elvis songs.

The first miner rescued on Wednesday was Florencio Avalos.The second was Mario Sepulveda, who talked about how the experience tested his faith.He said: "I was with God and I was with the devil, they fought me, but God won.He took me by my best hand, the hand of God."

The last miner up was Luis Urzua.He was the shift leader when his crew became trapped.

Rescuers used a metal cage to pull the miners to safety in less than twenty-four hours -- faster than expected.The rescue capsule was a half-meter wide and known as the Phoenix.

小题1:How many miners had been rescued according to the report?

A.Three

B.Sixty-nine

C.Thirty-three

D.Thirty-two小题2:According to the passage, when the miners were trapped, some of them did the followings except ________.

A.sharing money

B.Running to ease stress

C.Watching a video showing his wife giving birth

D.Singing songs小题3:

Edison Pena was invited to Graceland probably because ________________.

A.he ran in the mine tunnel.

B.he prayed to God.

C.he led the miners in singing Elvis songs.

D.he was the shift leader.小题4:

From the passage, we can infer the followings EXCEPT that _______________.

A.Rescue workers were happy about their rescue work.

B.People felt surprised to find the miners safe and sound.

C.People might have been quite worried about the miners’ safety.

D.The trapped miners drilled a small hole themselves to escape.小题5:What would be the best title for the report?

A.A mining accident

B.Miners saved, safe and sound

C.A difficult rescue

D.Miners trapped deep underground