问题 问答题

某事业单位2010年12月31日年终结账前,有关账户的余额如下表:

账户余额表 单位:万元
账户名称 借方余额 贷方余额
财政补助收入
事业收入
上级补助收入
拨出经费
事业支出
对附属单位补助
经营收入
经营支出
销售税金



1225000
1575000
875000

1155000
180000
3150000
750000
1050000



1400000

假定销售税金余额全部为经营业务负担。
要求:根据以上资料,编制年终结转的相关会计分录。

答案

参考答案:借:财政补助收入 3150000
事业收入 1750000
上级补助收入 1050000
贷:事业结余 5950000
借:事业结余 3675000
贷:拔出经费 1225000
事业支 1575000
对附属单位补助 875000
借:事业结余 2275000
贷:结余分配 2275000
借:经营收入 1400000
贷:经营结余 1400000
借:经营结余 1335000
贷:经营支出 1155000
销售税金 180000
借:经营结余 65000
贷:结余分配 65000

选择题
阅读理解

阅读理解。

     English words don't stay the same. People need new words for new inventions. Different words come

into use, or older words are used in a new way.

     English can change by borrowing words from other languages. The word "tomato" was borrowed from

Mexico, and" tea" came from China, and so on. Now a great many of new space and science words are

being borrowed from other countries, too. New words can be formed in other ways. For example, some

can be formed by adding two words together. "Weekend" and "cookbook" are made up of two parts.

Sometimes new words are shorter forms of older words. The word"photo" was made from "photograph"

by cutting off the end of the longer word. "Plane" was made by cutting off the front part of "airplane". The

names of people and products can become new words. Our "sandwich" was named after a man named

Sandwich and "sello (透明胶带)" was a name given by the company that first made the product.

1. New English words are needed because _____. [ ]

A. people use old words in a new way

B. people need a new way to explain

C. the world is changing and developing

D. new ideas and new inventions come about quickly

2. We know from the passage that _____. [ ]

A. new science words are shorter than the old ones

B. the best way to make a new word is adding words together

C. some new English words are borrowed from other languages

D. most new English words are borrowed from other languages

3. How many ways of developing English words does the passage tell us? [ ]

A. Three.

B. Four.

C. Five.

D. Six.