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问题 单项选择题

公司将闲置的房屋出租给其他公司，收到房屋的租金后存入银行，相关会计分录正确的是（）。

A.借：库存现金贷：主营业务收入

B.借：库存现金贷：其他业务收入

C.借：银行存款贷：主营业务收入

D.借：银行存款贷：其他业务收入

答案

参考答案：D

解析：公司出租闲置房屋的收入，属于其他业务收入，所以会计分录中应有"其他业务收入"科目，该笔租金存入银行，应有"银行存款"科目，利用排除法即可解题。

改错题

we had a P. E. lesson in this afternoon. Our teacher taught us   1.      

to practise the long jump. When the bell rings，we gathered   2.     

on the playground. After warming-up exercises，the teacher   3.      

told us the way of long jump and showed us how to do. Then  4.      

we followed the teacher and practiced one or another. Soon    5.      

came my turn，but I felt a bit of nervous. Though I failed     6.     

the first time,but Ididn't lose my heart. I kept on practising.    7.    

At last I was able to jump over more than 3 meters.From this   8.     

lesson ,I came to see that one will succee if he has perseverance.  9.     

And I decide I will do as many as I can to do every thing in future. 10.         
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单项选择题 A1型题

黄芩具有而黄柏不具有的功效是（）。

A.燥湿

B.泻火

C.解毒

D.清肺热

E.退虚热
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