问题 单项选择题

甲企业将应收乙企业的50000元货款改为对乙企业的股权投资,则该项经济业务将引起甲企业()。

A.资产与债权此增彼减

B.资产与所有者权益此增彼减

C.资产内部此增彼减总额不变

D.负债、所有者权益内部此增彼减,总额不变

答案

参考答案:C

解析:甲企业收到的50000元属于甲企业的应收账款,属于资产的范畴,该笔款项最后作为了对乙企业的股权投资,也属于企业资产,所以该项经济业务表现了资产内部的此增彼减,资产总额保持不变。

完形填空
An old man found a sparrow with a broken wing. He brought it home and nursed it back to 26  . Afterwards, though it could fly, the sparrow   27  to leave the house. The old man`s wife asked her husband to get rid of the bird as it was  28  the house.But he wouldn`t listen.
One day while her husband was asleep, the woman  29  the sparrow, took it far away from the house,and let it go,warning it never to   30  . The old man missed his friend and hoped it would come back,  31  it never did. Then one day,several weeks later,he was walking past an old house when he heard a  32  sound.He looked up and there was the  33  , sitting on the gate.The sparrow gave the old man a gold  34  it had found in the house.
The old man did not   35   much about money,but his wife was  36  when she saw the coin,and made up her mind to get more from the sparrow.   37 ,early the next morning she slipped out of her house and made her  38  to the old house.When she saw the sparrow she 39  it to return.
“If you have found  40  __,bring it along and I`ll spend it all on you.”she promised.
The sparrow brought her an old  41   with the help of its friends.The basket was   42  but the woman did not wait to find out what was in it.She grabbed it and ran,  43  that the sparrow would follow and take up residence(住所)in her house again.
The moment she reached home,she  44 the basket,expecting it to be filled to the eaves(屋檐)with gold and silver.Instead,out  45 dozens of sparrows.
The woman spent the rest of her life trying to drive the sparrows out.
小题1:
A.dangerB.lifeC.healthD.help
小题2:
A.refusedB.decidedC.managedD.failed
小题3:
A.cleaningB.sweepingC.buildingD.dirtying
小题4:
A.fedB.noticedC.caughtD.killed
小题5:
A.returnB.flyC.stayD.cry
小题6:
A.andB.ifC.butD.until
小题7:
A.strangeB.sweetC.loudD.familiar
小题8:
A.catB.sparrowC.basketD.stick
小题9:
A.coinB.watchC.ringD.cup
小题10:
A.bringB.takeC.careD.put
小题11:
A.afraidB.sadC.nervousD.excited
小题12:
A.HoweverB.ThereforeC.InsteadD.Luckily
小题13:
A.wayB.markC.pictureD.sign
小题14:
A.forbadeB.forcedC.beggedD.helped
小题15:
A.foodB.treasureC.roomsD.plant
小题16:
A.bowlB.boxC.chairD.basket
小题17:
A.coveredB.emptyC.bigD.small
小题18:
A.pleasedB.afraidC.anxiousD.hopeful
小题19:
A.laidB.brokeC.hidD.opened
小题20:
A.walkedB.ranC.flewD.jumped
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