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【简答题】
根据短文内容,从下框的A–F选项中选出一最佳选项。选项中有一多余项。 The people below are all trying to choose which TV programme to watch.  After the description of these people, there is information about six TV programmes A-F. Decide which programme would be most suitable for the person mentioned in questions 1-5 and t hen mark the correct letter (A-F) on your answer sheet. There is one extra paragraph about one programme which you do not need to use. 小题1:__________Although Rob leads a quiet life in a small village, that doesn’t stop him from wanting to find out about the latest scientific development. 小题2:__________Bella enjoys eating out but can’t afford to spend very much at the moment as she is saving for a holiday. She has never learnt how to cook, so now might be quite a good time to find out! 小题3: ____________Dan is interested in taking wildlife photographs and enjoys the kind of programme which gives him a chance to see a professional photographer at work. 小题4:_____________ Gina is a music teacher. Although she prefers  classical music, she likes to follow the kind of music that interests the teenagers she teaches. 小题5:___________Ron’s wife is in hospital. He wants to finds a programme suitable for his three-year-old son while he gets o n with the housework and prepares a meal. TODAYS  TELEVISION  PROGRAMME  PREVIEW A. TV1 7:20 p.m. Find out more about Australia’s animal life. This film was made la st year by one of Australia’s best-known cameramen, Dougie Bond. He spent over 200 hours filming the birds, animals and fish that inhabit this beautiful continent and for the first time bri ngs so me of these unusual animals to our TV screens. B. TV3 9:00p.m. The popular science programme is back with the latest in technology and medicine. This week, cars that run on sunlight and the story of one baby’s fight to live. C. TV2 8:10p.m. Do you think what goes into the food most of us eat every day of the week? Tonight’s programme takes a serious scientific look at the bread industry. Whether you bake your own bread or just enjoy buying it, this programme will give you an interesting insight into something most of us eat every day of the week. D. TV1 5:15p.m. Busy parents? Bored children? Do you want something educational to entertain your children while you do something else? This popular magazine programme is for the under-fives. More music, fun, songs and games with Carla and Larry. E.     TV3  8:45p.m. If you’ve always wanted to cook, now’s your chance to learn. In the studio are two chefs who will take you through some simple recipes step by step. This is a repeat of the popular series shown last year, and available from good bookshops. F.      TV3   7:40p.m. The latest new music. Pete Hogg looks at the best of the current rap, raga and new jack swing plus new video releases. This is the programme that tells you all about what’s happening on the music scene and brings you interviews with tomorrow’s young artists.
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【多选题】会计科目与会计账户之间的关系是
A.
会计科目是会计账号的名称
B.
会计科目就是会计账号
C.
账户按照会计科目所做的分类来记录经济业务
D.
明细账户是按子目或细目开设的
【多选题】会计科目与会计账户之间的关系是( )。
A.
、会计科目是会计账户的名称
B.
、会计科目就是会计账户
C.
、账户是按照会计科目所做的分类来记录经济业务
D.
、企业可以根据规定的会计科目有选择地开设账户
E.
、明细账户是按子目或细目开设的
【简答题】简述会计账户与科目之间的关系。
【多选题】某企业为增值税一般纳税企业,增值税税率为17%(假设没有其他税费)。原材料按计划成本核算。该企业原材料包括甲、乙两种,并将甲、乙两种原材料作为一类材料计算材料成本差异率,甲材料的计划单价为80元/千克,乙材料的计划单价为60元/千克。该企业20×9年12月份有关账户的月初余额如下: 12月份,该企业有关材料收入与发出的业务如下: (1)3日,收到上月采购的甲材料600千克,材料已验收入库。 (2)...
A.
借:材料采购 50 000 贷:应付账款 50 000
B.
借:原材料 48 000 贷:材料采购 48 000
C.
借:原材料 48 000 应交税费—应交增值税(进项税额) 8 500 贷:材料采购 50 000 材料成本差异 6 500
D.
借:材料成本差异 2 000 贷:材料采购 2 000
【判断题】账户与会计科目之间是一一对应的关系,设置什么样的科目就有什么样的账户。
A.
正确
B.
错误
【多选题】会计账户与科目之间的关系为
A.
会计科目就是账户的名称
B.
会计科目就是账户
C.
账户按照会计科目所作的分类记录经济业务
D.
企业可根据规定的会计科目有选择的开设账户
【多选题】会计账户与科目之间的关系为()。
A.
会计科目就是账户的名称
B.
会计科目就是账户
C.
账户按照会计科目所作的分类记录经济业务
D.
企业可根据规定的会计科目有选择的开设账户
E.
明细账是根据子科目或明细分类科目开设的
【简答题】【目的】练习产品生产业务的核算。 【资料】CC公司2007年生产甲、乙两种产品,7月初在产品成本如下表。 月初在产品成本资料 单位:元 名称 数量(件) 直接材料 直接人工 制造费用 合计 甲产品 200 7417 3090 2420 12927 乙产品 75 4726 1610 1288 7624 合计 12143 4700 3708 20551 7月份发生下列生产业务: 1.生产甲产品领用A材...
【多选题】某企业为增值税一般纳税企业,增值税税率为17%(假设没有其他税费)。原材料按计划成本核算。该企业原材料包括甲、乙两种,并将甲、乙两种原材料作为一类材料计算材料成本差异率,甲材料的计划单价为80元/千克,乙材料的计划单价为60元/千克。该企业20×9年12月份有关账户的月初余额如下: 12月份,该企业有关材料收入与发出的业务如下: (1)3日,收到上月采购的甲材料600千克,材料已验收入库。 (2)...
A.
借:材料采购 50 000 贷:应付账款 50 000
B.
借:原材料 48 000 贷:材料采购 48 000
C.
借:原材料 48 000 应交税费一应交增值税(进项税额) 8 500 贷:材料采购 50 000 材料成本差异
D.
借:材料成本差异 2 000 贷:材料采购 2 000
【简答题】目的:练习产品生产业务的核算。 资料:利华公司2010年10月初的“生产成本——A产品”的账面余额为12500元(500件),其中直接材料为8000元,直接人工为2000元,制造费用为2500元。本月又有400件B产品投入生产。10月,该公司发生以下经济业务: (1)以现金支付生产车间零星办公用品费600元。 (2)以现金支付职工生活困难补助4000元。 (3)委托银行代发工资15400元。 ...
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