问题 单项选择题

下列事项中,不需要进行会计核算的是()。

A.从银行提取现金

B.签订销售合同

C.发放职工工资

D.结算销售货款

答案

参考答案:B

解析:会计核算的具体内容包括款项和有价证券的收付,财务的收发、增减和使用,债权、债务的发生和结算,资本的增减,收入、支出、费用、成本的计算,财务成果的计算和处理以及其他需要办理会计手续、进行会计核算的事项。签订销售合同不属于以上的具体内容。

阅读理解

C

Sitting in a dark movie theater with your friends. and a tub of popcorn (H^) sounds like a perfect way to spend a Saturday night, and it could be, if you are willing to share your popcorn with the entire row of moviegoers around you.

A review of movie-theater popcorn reveals an alarming amount of fat, salt and calories in even the smallest sizes. A large tub of popcorn at Regal Cinemas, for example, holds 20 cups of popcorn and has 1,200 calories, 980 milligrams of sodium (钠) and 60 grams of saturated (饱和的) fat. Adding just a tablespoon of butter adds 130 calories. And do not forget that it comes with free refills.

Not so hungry? The medium size popcorn, even the small, at 11 cups, delivers 670 calories, 550 milligrams of sodium .and 24 grams of saturated fat. The findings may surprise those who believe it is a relatively healthy snack. In fact, plain air-popped popcorn is low in calories and free of saturated fat. Movie theater popcorn, however, is popped in oil, often coconut oil, which is 90 percent saturated fat. Add salt to it, and your once-healthy snack turns into a health offender.

One way to make your popcorn healthier? Ask the theater to pop the corn without salt. The best way to make your movie snack healthier, however, would be to skip the popcorn.

"You could share a tub of popcorn with 10 friends," Dr. Nestle, a professor of nutrition at New York University, said. "Or, what a concept, watch the movie without eating anything."

64. The review finds that movie theatre popcorn may contain all the following EXCEPT ______.

A. butter           B. sodium                 C. saturated fat         D. pepper

65. What does the author think of popcorn prepared in coconut oil?

A. It is a healthy snack.                        B. It does harm to our health.               C. It looks like a perfect choice.                 D. It is very nutritious.

66. Which kind of popcorn causes the least health concern?

A. Movie theatre popcorn.                                 B. Popcorn sold at Regal Cinemas.          C. Large size popcorn.                                      D. Plain air-popped popcorn.

67. What is Dr. Nestle's suggestion to moviegoers?

A. Avoid eating popcorn.                                  B. Share popcorn with friends.              C. Not eating anything in the movie theatre.          D. Try eating other kind of food.

判断题