_______ is recorded as the formulator of TCM.
A.Fu Hsi
B.Shen Nung
C.Huang Ti
D.All the three emperors
A.Fu Hsi
B.Shen Nung
C.Huang Ti
D.All the three emperors
A、Should not be recorded in the accounting records until October
B、Causes a decrease in assets and in owners' equity in October when the bill is paid
C、Should be recorded as an expense of September, regardless of the payment date
D、Is recorded as a liability in September, but is not considered an expense until paid.
此题为判断题(对,错)。
A.When the petty cash fund is initially establishe
B.On the date the petty cash funds are disburse
C.When the petty cash fund is replenishe
D.Only at the end of the accounting periods.
A.Debit to Accounts Payable and a credit to Tools.
B.Credit to Tools and a credit to Accounts Payable
C.Debit to Tools and a credit to Accounts Payable
D.Debit to Tools and a debit to Accounts Payable
A.was
B.is
C.it is
D.were
B、When an expense has been neither paid nor recorded as of the end of the accounting period.
C、Whenever an expense remains unpaid at the end of an accounting period.
D、Because the accountant is likely to forget to pay these unrecorded expenses.
What are the amounts to be recorded in the factory’s accounts for sales and consumption tax respectively?
A.RMB400,000 and RMB40,000
B.RMB310,800 and RMB31,080
C.RMB341,880 and RMB34,188
D.RMB376,068 and RMB37,607
A、Deposits in transit.
B、Interest earned on the average balance of the checking accounting.
C、Check no. 600, in the amount of $380.90, is recorded by the bank as $308.90.
D、Outstanding checks.
Section A
Directions: This section is to test your ability to understand short dialogues. There are 5 recorded dialogues in it. After each dialogue, there is a recorded question. The dialogues and the questions will be spoken only once. When you hear a question, you should decide on the correct answer from the 4 choices A , B, C, and D.
听力原文:M: This house won't be big enough when the new baby arrives in two months. I'm afraid we'll have to buy a big one.
W: But I don't see we can afford it right now. We can let Andy live with my mother then.
Q: What can we learn from this conversation?
(1)
A.A new baby will be born soon.
B.They will buy a big house in two months.
C.They will live with the man's mother.
D.The new baby will be sent to the man's mother.
Passage Two
The National Weather Service at Ryan Airport brought out the following forecast (预报). Saturday night for Satonp Rouge and vicinity(附近地区).
It will be partly cloudy through Monday with a chance of afternoon showers. High Sunday and Monday will be in the mid 80s,with a low Sunday night in the upper 60s. Winds will be southeasterly 10 to 15 miles per hour diminishing at night.
Probability of rain will be 20 percent Sunday.
On the coast, winds will be southeasterly 10 to 15 knots(节、海里/小时). Seas will run 2-4 feet and will be 3 feet higher near a few thunder-showers. High tide will be at 1 p.m. ,Iow tide at 12:24 a. m..
Record high for May 22 was 93 posted in 1956 and record low was 51 recorded in 1954. Normally, temperatures should be from 86 to 65 degrees.
There will be afternoon thunder-showers Tuesday and over the west part of the state Thursday. Tuesday through Thursday, lows will be in the mid to upper 70s,with highs in the mid to upper 80s.
High Saturday was 86, with a low 65.
40. This weather forecast probably appeared in a______.
A. Saturday morning paper
B. Sunday evening paper
C. Sunday morning paper
D. Monday morning paper