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。
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
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。 | ||||
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. | ||||
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