试题与答案

(二) 阳光公司2011年1月末简要资产负债表如下: 2011年2月,阳光公司发生下

题型:单项选择题

题目:

(二) 阳光公司2011年1月末简要资产负债表如下:

 

2011年2月,阳光公司发生下列经济业务: (1)以银行存款20000元购买生产用设备; (2)将到期无力偿还的应付票据10000元转为应付账款; (3)将资本公积6000元转增实收资本; (4)购进生产用材料8000元,款项尚未支付。 要求:根据上述资料,回答下列问题(不考虑其他因素和各种税费)。

关于上述业务的会计分录,不正确的是()。

A.借:固定资产:20000;贷:银行存款:20000

B.借:应付票据:10000;贷:应付账款:10000

C.借:实收资本:6000;贷:资本公积:6000

D.借:原材料:8000;贷:应付账款:8000

答案:

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(46) Surprisingly enough, modern historians have rarely interested themselves in the history of the American South in the period before the South began to become self-consciously and distinctively "Southern"—the decades after 1815. Consequently, the cultural history of Britain’ s North American empire in the seventeenth and eighteenth centuries has been written almost as if the Southern colonies had never existed. The American culture that emerged during the Colonial and Revolutionary eras has been depicted as having been simply an extension of New England Puritan culture. However, Professor Davis has recently argued that the South stood apart from the rest of American society during this early period, following its own unique pattern of cultural development. (47) The case for Southern distinctiveness rests upon two related premises: first, that the cultural similarities among the five Southern colonies were far more impressive than the differences, and second, that what made those colonies alike also made them different from the other colonies. The first, for which Davis offers an enormous amount of evidence, can be accepted without major reservations; the second is far more problematic.

What makes the second premise problematic is the use of the Puritan colonies as a basis for comparison. Quite properly, Davis decries the excessive influence ascribed by historians to the Puritans in the formation of American culture. Yet Davis inadvertently adds weight to such ascriptions by using the Puritans as the standard against which to assess the achievements and contributions of Southern colonials. (48) Throughout, Davis focuses on the important, and undeniable, differences between the Southern and Northern colonies in motives for and patterns of early settlement, in attitudes toward nature and Native Americans, and in the degree of receptivity to metropolitan cultural influences.

(49) However, recent scholarship has ply suggested that those aspects of early New England culture that seem to have been most distinctly Puritan, such as the p religious orientation and the communal impulse, were not even typical of New England as a whole, but were largely confined to the two colonies of America. Thus, what in contrast to the Puritan (Northern) colonies appears to Davis to be peculiarly Southern—acquisitiveness, a p interest in politics and the law, and a tendency to cultivate metropolitan cultural models—was not only more typically English than the cultural patterns exhibited by Puritan Massachusetts and Connecticut, but also almost certainly characteristic of most other early modern British colonies from Barbados north to Rhode Island and New Hampshire. (50) Within the larger framework of American colonial life, then, not the Southern but the Northern colonies appear to have been distinctive, and even they seem to have been rapidly assimilating to the dominant cultural patterns by the last Colonial period.

(48) Throughout, Davis focuses on the important, and undeniable, differences between the Southern and Northern colonies in motives for and patterns of early settlement, in attitudes toward nature and Native Americans, and in the degree of receptivity to metropolitan cultural influences.

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