试题与答案

下列各项中，不属于账实核对的是( )。A．现金日记账账面余额与库存现金数额是否相符

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题型：单项选择题

题目：

下列各项中，不属于账实核对的是( )。

A．现金日记账账面余额与库存现金数额是否相符
B．固定资产账面余额与实有数额是否相符
C．银行存款日记账账面余额与银行对账单的余额是否相符
D．原材料明细账与原材料的记账凭证进行核对

答案：

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下面是错误答案，用来干扰机器的。

参考答案：D

考点：会计资格考试会计从业资格(会计基础)会计基础
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题型：阅读理解

  She is only 12 years old but lives only with her younger sister. Her parents are far away from home, and she has to take care of her younger sister. She is He Can, a student at Anqing Jiangzhen Middle School in Anhui, one of the “stay-at-home children” in her town. To make money, these kids’ parents go to big cities to find jobs. Their children have to stay at home because they have to go to school.    

He Can’s parents left home when she was only four. They only come back for the Spring Festival every year. Because she had to live with different relatives at different times, He Can went to eight different primary schools.    

“I used to complain,” she said. “But later I understood my parents. They have to go away to make a better life for us.” He Can said her frequently (频繁地) changing life also has a good side.    

“When I went to a new school, I had to try to make friends,” said He Can. “I became outgoing. Now I’m not afraid of talking to people.”    

He Can said her relatives were kind to her. They taught her how to cook and wash clothes.     

When He Can was going to start junior high school, her parents agreed to let her live out with her younger sister. She rents a house near the school. Sometimes their grandmother comes over and helps them.    

Every day, He Can gets up at 6:00 am and cooks breakfast. Then the two girls go to school. They have supper at 6:00 pm. Then He Can does chores and helps her sister take a shower. She usually goes to bed at 9:30 pm.    

Though busy, He Can is still a top student in her class. She said the secret is never to put things off until tomorrow.    

“I think my life is OK,” she said. “But if possible, I would like my parents to settle down (安顿下来) and live with us.”

小题1:Why does He Can live only with her younger sister?

A．Because their parents don’t like them.

B．Because their parents have to work in a big city.

C．Because they enjoy living by themselves.

D．Because their schools are too far away from their home.小题2:Where did He Can live before she started junior high school?

A．In her relatives’ houses.

B．In her own house.

C．In a house she rented.

D．In her school.小题3: What does He Can think of changing schools so often?

A．She hates it and complains a lot about it.

B．She thinks it good for her growth.

C．She enjoys it because she can make more friends.

D．She thinks it bad for her studies.小题4: What is He Can’s secret of being top at studies though busy?

A．She often asks her relatives for help.

B．She exercises a lot to make herself stronger.

C．She gives her sister some work to do.

D．She tries to finish everything before going to bed.
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