试题与答案

发生费用导致会计要素变动的情况有______。 A.资产增加,费用增加 B.费用增加

题型:多项选择题

题目:

发生费用导致会计要素变动的情况有______。

A.资产增加,费用增加

B.费用增加,负债减少

C.费用增加,负债增加

D.费用增加,资产减少

答案:

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题型:阅读理解

When I was learning calligraphy my teacher told me a story.

A calligrapher taught handwriting.One or his students who often practised handwritihg with old sheets of newspaper complained that he made very little progress though he had learned it with the calligrapher for a long time.His teacher said to him,“Try to use the best paper.Maybe you’ll write better.”

The student did as he was told.It really worked.He made headway not long afterwards and felt curious.He asked his teacher about the reason.The calligrapher answered,“When you used old newspaper to practise handwriting ,you would think you were writing a draft.It didn’t matter if you wrote badly as old newspaper was plenty in supply.In that case you wouldn’t pay much attention to it.Now you use the best paper and you ’ll treasure it.Each time you write you feel strongly about the rarity of chances and you’ll devote to it with all your heart and soul ; you’ll do the handwritihg much more attentively than practising.Of course you’ve made rapid progress.”

Indeed , we spend our ordihary days just as they are worthless “ old newspaper ”.We don’t care if we scrawl and waste it ,thinking that it will come endlessly---the “ old newspaper ” is inexhaustible.In such a mood we may each day pass by opportunities but fail to catch any of them.

Life is not a military exercise but an actual war in which real weapons are used .In everyday life there’s no chance for us to draft.That’s because what we call“draft” actually is the answer sheet we write that cannot be changed.

Every day of our life is something new.Let us take every day as a sheet of the best paper.

46.The calligrapher in the story told the student to write on the best paper because he thought     .

A.the student would practise more carefully on the best paper

B.it was comfortable to write on the best paper

C.the student had enough money to buy the best paper

D.the student could write more on the best paper

47.The student didn’t make much progress at first because     .

A.he regarded his writihg on old newspaper just as a draft

B.he was too poor to buy better paper to write on

C.he didn’t follow his teacher’s advice

D.he was not used to the calligrapher’s teaching manner

48.We learn from the passage that     .

A.the student finally gave up

B.the student made rapid progress by practising more carefully

C.the caligrapher was strict with his students

D.old newspaper is not useful

49.Which of the following is true according to the passage?

A.What teachers say is always true.

B.Success calls for attentiveness.

C.Handwriting is easy to practise.

D.New things are always better than old ones

50.The writer want to tell us that     .

A.there are some good ways to practice handwriting

B.life is like old newspaper

C.we should learn from the student in the story

D.life will not give us a chance to draw a draft

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