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

填空题

[A] Dr Daniel Stanley, an oceanographer, has found volcanic shards in Egypt that he believes are linked to the explosion. Computer simulations by Mike Rampino, a climate modeler from New York University, show that the resulting ash cloud could have plunged the area into darkness, as well as generating lightning and hail, two of the 10 plagues.

[B] The cloud could have also reduced the rainfall, causing a drought. If the Nile had then been poisoned by the effects of the eruption, pollution could have turned it red, as happened in a recent environmental disaster in America. The same pollution, could have driven millions of frogs on to the land, the second plague. On land the frogs would die, removing the only obstacle to an explosion of flies and lice-the third and fourth plagues. The flies could have transmitted fatal diseases to cattle (the fifth plague) and boils and blisters to humans (the sixth plague).

[C] Moses, which will be broadcast in December 2002, will suggest that much of the Bible story can be explained by a single natural disaster, a huge volcanic eruption on the Greek island of Santorini in the 16th century BC.

[D] The hour-long documentary argues that even the story of the parting of the Red Sea, which allowed Moses to lead the Hebrews to safety while the pursuing Egyptian army was drowned, may have its origins in the eruption. It repeats the theory that "Red Sea" is a mistranslation of the Sea of Reeds, a much shallower swamp.

[E] The programme tells the story of how Moses led the Hebrews out of Egypt after a series of plagues had devastated the country. But it also uses new scientific research to argue that many of the events surrounding the exodus could have been triggered by the eruption, which would have been a thousand times more powerful than a nuclear bomb.

[F] Computer simulations show that the Santorini eruption could have triggered a 600ft-high tidal wave, traveling at about 400 miles an hour, which would have been 6ft high and a hundred miles long when it reached the Egyptian delta. Such an event would have been remembered for generations, and may have provided the inspiration for the story.

[G] Fresh evidence that the Biblical plagues and the parting of the Red Sea were natural events rather than myths or miracles is to be presented in a new BBC documentary.

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单项选择题 A1型题