问题 多项选择题

在现金收付业务的审查中,检查库存现金日记账的要点有______。

A.验算加总额,检查是否存在差错

B.审阅摘要栏,检查现金收付业务是否合法

C.检查发生额,检查现金收付金额是否过大

D.检查收支业务是否符合截止期要求

E.检查每日余额,看其是否超出了规定的限额

答案

参考答案:A,B,C,D

解析: E不属于现金日记账记录的审查内容。

阅读理解

As a result of pollution, Lake Erie, on the borders of the USA and Canada, is now without many living things.

Pollution in water is not simply a matter of “poisons” killing large numbers of fish overnight. Very often the effects of pollution are not noticed for many months or years because the first organisms (生物体) to be affected are either plants or plankton (浮游生物). These organisms are the food of fish, birds, and other creatures. When this food disappears, the fish and birds die too. In this way a whole food chain can be wiped out, and it is not until dead fish and water birds are seen at the river’s edge or on the sea shore that people realize what is happening.

Where do the substances which pollute water come from? There are two main sources, sewage(污水) and industrial waste. As more detergent (洗涤剂)is used in homes, more of it is finally put into our rivers, lakes and seas.  Detergents harm water birds by breaking down the natural substances which keep their feathers waterproof. Sewage itself, if not properly treated, makes the water dirty and prevents all forms of life in rivers and the sea from receiving the oxygen they need. Industrial waste is even more harmful since there are many highly poisonous materials in it, such as copper and lead.

So if we want to stop this pollution, the answer is simple. Sewage and industrial waste must be made clean before flowing into the water reservoirs. It may already be too late to save some rivers and lakes, but others can still be saved if the correct action is taken at once.

小题1:Pollution in water is noticed ________.

A.when the first organisms are affected

B.when many fish and birds die

C.when poisons are poured into water

D.As soon as the balance of nature is destroyed小题2:Living things die in a lake or river because there is no ________.

A.water

B.fish

C.Poison

D.oxygen小题3:The underlined word “waterproof” in the third paragraph means “         ”.

A.full of water

B.not allowing water to go through

C.covered with water

D.cleaned by water小题4:Which of the following things is /are harmful according to the passage?

A.Industrial waste and chemicals

B.Water in the river

C.Coal and wood

D.plastic

问答题 简答题