问题 多项选择题

事业单位对投资购入的债券进行会计核算时,应使用的会计科目有( )。

A.专用基金

B.对外投资

C.银行存款

D.事业基金

答案

参考答案:B,C,D

解析: 事业单位投资购入债券时,应按实际支付的款项计价,借记“对外投资”科目,贷记“银行存款”等科目;同时,借记“事业基金—一般基金”科目,贷记“事业基金—投资基金”科目。因此,本题的正确答案为B、C、D。

完形填空
完形填空。
   One night, Mary heard some big   1   noise. "Doh, Doh, …" It    2   for a few minutes. Mary went out of
her bedroom to search everywhere. Her parents were sleeping and there were no   3   people in the house.
Mary   4   to her bedroom.
   Mary heard the noise again. She thought, "Is it a cat? Mike has a cat. But cats miaow. They don't make
such noise."
   "Maybe it's a bird   5   around and looking for a place to rest. No! That doesn't make any noise." Maybe
it's the whisper of my parents. They   6   be    7   in their room. But that noise wasn't a whisper at all."
    Mary went to bed again but she heard the noise again. She was   8   and fell   9   her bed. Her legs were
  10  and she could not climb up any more.
( )1. A. strongly        
( )2. A. sounded         
( )3. A. any             
( )4. A. went            
( )5. A. going           
( )6. A. should          
( )7. A. sleep           
( )8. A. frightening      
( )9. A. down            
( )10. A. weak          
B. strange      
B. went about       
B. other          
B. ran            
B. flying         
B. may not        
B. talking         
B. frightened        
B. from            
B. strong        
C. frightened         
C. went on         
C. the other     
C. returned         
C. jumping      
C. must             
C. talk            
C. amazed      
C. off             
C. sick         
D. loud         
D. went away                    
D. others         
D. walked           
D. running       
D. mustn't           
D. sleeping       
D. amazing       
D. in               
D. ill          
单项选择题 B1型题