问题 单项选择题

某国有商业企业的下列款项中,不可以采用托收承付结算方式的是()

A、销售商品而收取的款项

B、在销售商品的同时为客户送货而收取的运输费

C、采购商品而支付的款项

D、赊销商品需要收取的款项

答案

参考答案:D

解析:本题考核托收承付的适用范围。办理托收承付结算的款项必须是商品交易以及因商品交易而产生的劳务供应款项。代销、寄销、赊销商品的款项,不得办理托收承付结算。

单项选择题
阅读理解

请认真阅读下面短文,并根据短文内容回答问题。

Microblogs: a two-sided blade(双刃剑)

Micro-blogging has been growing quickly over the past year. As a result, many other forms of social networking are no longer popular, even if they just came into being several years ago. However, micro-blogging is a two-side blade. It helps, but it also hurts.

Micro-blogging is famous for spreading messages almost immediately. It also helps the public manage some agencies and organizations. For example, in March 2011, some micro-bloggers persuaded the Nanjing government to stop cutting 600 old trees in the downtown area; after a serious earthquake and tsunami(海啸) hit Japan, micro-bloggers called for giving a helping hand to the Japanese victims. In July, micro-bloggers made clear the “Guo Meimei” scandal(丑闻), and brought the Red Cross Society of China under investigation.

Like everything in life, micro-blogging also has an opposite side.

Guo Meimei, who was involved in the scandal of the Red Cross Society, suffered from all kinds of online attacks, and said she was being followed up on and even threatened. Another problem is the spreading rumors(谣言), such as the rumor that Shanxi was going to be struck by a big earthquake and “Jin Yong’s death”—Jin Yong is a Chinese novelist famous for his wuxia novels.

In the online world, large amounts of information is easily spread to a large network, but sometimes there is no official source. So it’s highly important for everyone to have the ability to tell truth from rumor. It is also suggested that Internet companies should stop the accounts of users who spread rumors.

小题1:Why are many forms of social networking no longer popular?

小题2:What is micro blogging famous for?

小题3:Who persuaded the Nanjing government to save 600 old trees?

小题4:What are bad points of micro-blogging?

小题5:How can people deal with the online world?