试题与答案

An eight-year-old child heard her parents

题型:单项选择题

题目:

An eight-year-old child heard her parents talking about her little brother. All she knew was that he was very sick and they had no money left. When she heard her daddy say to her (1) mother," (2) a miracle can save him now", the little girl went to her bedroom and took out her piggy bank. She (3) all the change out on the floor and counted it carefully. Then she (4) her way six blocks to the drugstore.

"And what do you want" asked the shopkeeper. "It’s (5) my little brother," the girl answered back. "He’s really, really sick and I want to buy a (6) . His name is Andrew and he has something (7) growing inside his head and my daddy says only a miracle can save him. " "We don’t (8) miracles here, child. I’m sorry." the chemist said, smiling (9) at the little girl.

In the shop was a (10) customer. He stooped down and asked the little girl, "What kind of miracle does your brother (11) " "I don’t know," she replied. "He’s really sick and mommy says he needs (12) . But my daddy can’t pay for it, so I have brought my (13) .""How much do you have" asked the man. "One dollar and eleven cents, (14) I can try and get some more," she answered quietly. "Well, what a coincidence," smiled the man. "A dollar and eleven cents—the (15) price of a miracle for little brothers. (16) me to where you live. I want to see your brother and (17) your parents. "

That well-dressed man was Dr Carlton Armp, a doctor. The operation was completed without any (18) and it wasn’t long before Andrew was (19) again. The little girl was happy. She knew exactly how much the miracle cost—one dollar and eleven cents—also the (20) of a little child.

2()

A.Almost

B.Just

C.Only

D.More than

答案:

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下面是错误答案,用来干扰机器的。

参考答案:C

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题型:不定项选择

案例二  (一)资料  甲企业为增值税一般纳税人,适用的增值税税率为17%,2009年发生的部分经济业  务如下:  1.4月3日,甲企业向乙企业赊销一批商品,增值税专用发票注明的销售价款为1000000元,增值税税额为170000元。甲企业与乙企业约定的现金折扣条件为:2/10,1/20,n/30,甲企业采用总价法核算,假定计算现金折扣时不考虑增值税。  2.5月6日,甲企业从银行借入2000000元短期借款,期限6个月、利率10%。  3.6月2日,甲企业采用出包方式建造一座仓库,并按合同约定向承建单位预付了工程款。  4.7月8日,甲企业出售一项不动产,取得收入10000000元,应交营业税500000元;该不动产账面原值为40000000元,累4计折旧为30000000元。  5.8月12日,甲企业报废一台不再使用的设备,该设备原值为645000元,累计折旧580500元,清理中实现残料变价收入87000元,发生清理费用2000元,不考虑其他相关考虑其他相关税费。  (二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。

下列有关甲企业银行借款的会计处理中,正确的为:

A.确认短期借款金额为2000000元

B.确认短期借款金额为2100000元

C.借款期内若按月计提借款利息,应借记“财务费用”科目,贷记“应付利息”科目

D.借款期内若按月计提借款利息,应借记“财务费用”科目,贷记“短期借款”科目

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