A事业单位动用修购基金购入1台一般设备，用于专业业务活动，价款_爱下问搜题

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问题多项选择题

A事业单位动用修购基金购入1台一般设备，用于专业业务活动，价款为80000，支付了运杂费等共：11007元。则下列说法正确的是( )。

A．“专用基金”科目借方金额为81100元

B．“固定基金”科目借方金额为81100元

C．“专用基金”科目贷方金额为81100元

D．“固定基金”科目贷方金额为81100元

答案

参考答案：A,B

解析： A事业单位应编制如下会计分录：
借：专用基金—修购基金 81100
贷：银行存款 81100
同时：
借：固定资产 81100
贷：固定基金 81100

完形填空

You want to run across the street to catch the bus which is leaving soon? But   1 ! You’d better not. If a policeman sees you, you’ll have to pay a fine (罚款).
New traffic laws (交通法) say that 2  people cross the street when the light is red, they can be fined as much as 50 yuan.
Traffic accidents   3  more than 104,000 people in China last year. Chinese cities have   4  cars than ever. Drivers and pedestrians (行人) must work together to make the streets   5 .
The law has new rules for drivers and pedestrians. Drivers have to   6  down when they are close to crosswalks. If people are in a crosswalk, cars must   7  to let them pass.
There are   8  for bus drivers, too. If bus drivers smoke, drink or make phone calls   9  driving, they can be fined. Buses that carry too many people are   10  against(违反)the law.
Pedestrians will have to walk more safely under the new law. They must cross streets at crosswalks. Also, they shouldn’t climb over the fences (栅栏)   11  streets.
Do you ride a bike to school? It’s not a good idea to   12  classmates on the back. You could be fined 50 yuan. And stay in the bike lane (慢车道) when you’re riding. The big roads are   13  cars and buses.
If you see a hit-and –run (肇事逃逸), tell the police. They may give you a reward (奖赏). And don’t be   14  to help people to the hospital if they are hurt in an accident. Don’t worry about money. The new law says that   15  must take care of them even if they can’t pay right away.

多项选择题

《商业银行资本管理办法（试行）》规定，商业银行内部资本充足评估程序应实现的目标有（）。

A.确保主要风险得到识别、计量或评估、监测和报告

B.确保资本水平与风险偏好及风险管理水平相适应

C.确保商业银行的主要风险能够被预测

D.确保监管部门有效监管商业银行面临的主要风险

E.确保资本规划与银行经营状况、风险变化趋势及长期发展战略相匹配