问题 单项选择题

借贷记账法的特点不包括()。

A."借"表示增加,"贷"表示减少

B.以"借"、"贷"为记账符号

C.可根据借贷平衡原理进行试算平衡

D.以"有借必有贷,借贷必相等"作为记账规则

答案

参考答案:A

解析:本题考核借贷记账法的特点。借贷记账法哪方登记增加,哪方登记减少,取决于账户反映的经济内容的性质。

阅读理解

Three men were travelling across the desert when their car broke down. There were no other traffics, so their only hope was to walk.

Before they set off, they looked around in the car for useful things to take with them. One of the men took a bottle of whisky. Another took an umbrella. The third unscrewed a door from the car and carried that.

After they had been walking for almost a day, they came across a camel caravan travelling towards them.

“Let’s try to join the caravan,” one of the men said. “It’s going the wrong way but we’ll be safer than if we keep on alone across the desert.”

The other s agreed, so they asked the leader of the caravan for permission to join it.

“You can join the caravan only if you answer three questions,” he said. He pointed to the first man’s bottle. “What is that and why are you carrying it?” he asked.

“It’s a bottle of whisky. I decided to carry it with me so that if I feel miserable and want to give up, I can get drunk, cheer myself up and then keep on walking.”

“Very sensible,” the leader of the caravan said. Then he pointed to the next man and his umbrella.

“It hasn’t rained in the desert for many years,” he said. “Why are you carrying an umbrella?”

“I don’t want to get heat exhaustion,” he replied. “The umbrella will give me shade from the sun.”

“Very sensible,” the leader of the caravan said. He pointed to the third man and his car door. “And why are you carrying a car door?” he asked him.

“I thought that if I got too hot I could open the window and let some air in,” he explained.

小题1:What happened to the three men’s car?

A.It fell over a cliff.

B.It had an accident.

C.It stopped and wouldn’t start again.

D.They exchanged it for another one.小题2:Each of the men took ________.

A.something to eat

B.something to drink

C.something to keep the rain off

D.something to use on their walk小题3:They decided to ________.

A.travel with the caravan

B.buy a caravan

C.rent the caravan

D.put the caravan together小题4:They asked the leader of the caravan ______ __.

A.if they could join the caravan

B.how to get out of the desert

C.how to avoid heat exhaustion

D.where he kept his umbrella小题5:The third man’s reason for carrying a car door was ________.

A.long-winded

B.clever

C.silly

D.sensible

多项选择题