问题 单项选择题

C公司的银行存款日记账和总账期末余额为1 570万元,注册会计师J向银行函证的该银行账户银行对账单的期末余额为1 577.10万元,经注册会计师检查银行日记账和银行对账单,发现发下未达事项:(1)银行代扣代缴的水电费5万元,公司尚未入账;(2)银行收到的销售回款10万元,公司尚未入账; (3)企业开出的面值为2万元的现金支票,持票人尚未提现;(4)银行存款利息1 000元,企业尚未入账。假设重要性水平为3003万元,注册会计师J认为年末资产负债表中银行存款余额为( )万元。

A.1 568

B.1 570

C.1 575.10

D.1 577.10

答案

参考答案:B

解析::从理论上讲,资产负债表中银行存款余额应为实际拥有的银行存款,从重要性来看,这些未达账项不重要,一般不要求公司调整,所以报表余额即为账户余额。如果不考虑重要性的话,所有未达账项目均视为重要,一定要调整,则报表余额为1 570+10+0.1—5 =1 575.10(万元)。

阅读理解

C

Hotel Reservations

Welcome to the Kampala Beach Hotel Reservations(预定)System. You can reserve a room or package one of three ways: (a) online, (b) by phone, and(c)by email.

Did you know? You can take advantage of special savings by booking direct with us online.

A.Online Reservations       

Enter your travel dates and the number of guests below to book your room online now.

Click here to check on an existing online reservation.

If you are searching for a specific package, please make sure your check-in and check-out dates allowing for the minimum number of nights in the package.

You may make reservations for a maximum of 4 guests per room. For requests of 10 rooms or more, please refer to Group Accommodations.

B.Reservations By Phone

If you prefer to reserve by phone, please call:

Toll Free from the USA, Canada, and Hawaii: +1-800-262-8450

Worldwide Direct: +1-808-661-0011

Hours (Hawaii Standard Time):

Monday to Friday: 6 A.m. to 6 p.m.

Saturday: 7 A.m. to 5 p.m.

Sunday: 7 A.m. to 4 p.m.

C. Reservations By E-mail

If you prefer to submit(提交) an e-mail reservations request, click here.

Submitting an e-mail request does not guarantee a reservation. For immediate confirmation and booking, please use online reservations engine above.

49.What is the purpose of writing the passage?

A.To attract more tourists to the hotel.

B.To introduce a new hotel.

C.To show the importance of science.

D.To make the trip for tourists easier.

50. If you want an immediate booking, you’d better use“            ”.

A.Online Reservations B.Reservations By Phone

C.Reservations By E-mail   D.Did you know?

51. From the passage we may infer the hotel is in __________ .          

A.Canada                     B.mainland America

C.French                    D.Hawaii

52.If you want to book a package you have to __________ .            .

A.submit an e-mail reservations request

B.make sure of your check-in and check-out dates

C.refer to Group Accommodations

D.wait for further notice

单项选择题