试题与答案

货物线有()和()两种形式。

题型:填空题

题目:

货物线有()和()两种形式。

答案:

参考答案:通过式;尽头式

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题型:问答题

A公司发生下列经济业务: (1)购入一台不需要安装的设备,价款20 000元,增值税额3 400元,发生的运杂费支出 300元,发生的保险费支出500元。款项全部用银行存款付清。 (2) 购入一台需要安装的设备,价款100 000元,增值税额17 000元,运杂费支出3 000元,用银行存款支付安装费5 000元,领用工程物资8 000元。设备安装完毕交付使用。 (3) 接受B公司投入一台设备,双方确认的价值为160000元。该设备在B公司的账面原值为300 000元,已提折旧120 000元。 (4)年末对固定资产进行清查时,发现未入账的设备一台,同类设备市场价格为100 000元,成新率为60%,盘盈设备经批准后转入营业外收入。 (5)出售一台设备,该设备账面原价为200 000元,已提折旧80 000元,出售时用银行存款支付清理费用2 000元,收到设备变价收入100 000元,存入银行,将出售设备的净损益转入营业外损益。 要求:根据上述业务编制相关会计分录。

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题型:完形填空
完形填空。
    Jody was ten years old when he decided he needed a job. He thought it might be   1   to raise (养) worms. He
could sell them to farmers and people who fished. So in   2  , he bought many worms. But that winter the cold
weather killed all the worms because he had not   3   them in a warm place.
    The next spring Jody   4   again. He bought more worms, which he took good care of. When winter came,
he took them inside   5   they would stay warm. Many people bought his worms. 
    One day when Jody was twelve, he got a letter. It was frome state (州) of New York. The letter said,
"Everyone who   6   things has to pay taxs (税)!" Jody made only one dollar selling worms. But he still   7   to
pay part of that money to the state. He told many people in his town what had   8  . Soon some people from a
television station   9   with Jody. Many people saw it and they began to write letters to the state. The letters now
said that the law was  10  . Finally the law was changed. Children like Jody can now sell things without paying
money to the state.
( ) 1. A. boring  
( ) 2. A. autumn  
( ) 3. A. caught  
( ) 4. A. tried  
( ) 5. A. before  
( ) 6. A. buys    
( ) 7. A. hoped  
( ) 8. A. followed 
( ) 9. A. talk    
( ) 10. A. common  
B. lucky      
B. spring   
B. found     
B. waited   
B. until     
B. sells     
B. wanted   
B. appeared         
B. visit     
B. unfair 
C. fun        
C. winter    
C. hidden      
C. failed      
C. though      
C. keeps      
C. had      
C. happened        
C. quarrel    
C. different 
D. impossible   
D. summer       
D. put          
D. practised    
D. so           
D. presents     
D. remembered   
D. continued    
D. work         
D. useless    
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