问题 判断题

生产部门人员的职工薪酬,借记“生产成本”、“制造费用”、“劳务成本”等科目,贷记“应付职工薪酬”科目。

答案

参考答案:

解析:[考点] 确认应付职工薪酬
生产部门人员的职工薪酬可记入“生产成本”、“制造费用”、“劳务成本”等科目。

改错题

下面短文有10 处错误。请在有错的地方增加,删除或修改某个单词。每处错误及其修改仅限一词。(注意:错误不受行限制)

增加:在缺词处加一个漏字符(∧),并在文后横线上写上改加的词;

删除:把多余的词用斜线(\)划掉,并在文后横线上写出该词并用斜线(\)划掉;

修改:在错的词下面画一横(_ )线,并在文后横线上写上修改后的词。

注意:请务必将答案写在文章后的划线处!

Dear editor,

Several days before, my fellow college students and I visited the local Cincinnati Blind and Deaf School. We had a party with some of the disabled students there. We played games together and had a fun. I met a girl at the party. She can’t speak, or can she hear. We “talked ” with each other by making some gestures writing on each other’s hand. Soon we became good friends. When it was time for us to say goodbye , she wrote on my hand, “Please come here as more as possible.” Tears floated down my face. Many people are concerning about disabled people, and give money to them. But these disabled people may want communication with ordinary people too more than money .

Editor, I want to tell people this: “If you know any disabled people, don’t forget to visit them regularly. They need friend.”

Many thanks !

Charles Edwards

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单项选择题