题目内容

A budget (预算) is a spending plan. It can help you spend money wisely. It can do this by cutting out wasteful spending. Of course, preparing a budget takes planning, and following a budget takes willpower (自制力). You budget should meet your family’s needs and income. The first step in creating a budget is to set your goals. What do6s your family need and want You must know all that to work out the details of the budget. Never spend more than you can. Then decide which goals are the most important. The next step is estimating family income. Before you can plan wisely, you need to know how much money you have to spend! Write down all the money you expect to receive (wages, saving, interest, etc.) during the planned budget period. After you have calculated how much money will be available, it is time to estimate expenses. List all of your family expenses. If you are not satisfied with what you got for your money, look carefully at your spending. Studying your records will show where overspending has occurred. It will also point out poor buying habits. It is also a good idea to set aside a small amount of money for emergencies (紧急情况). Every family has small emergencies: a blown tier, a broken device, or the need for medical care. The writer suggests that it is a good idea to set aside some money because ______ .

A. you probably will not be able to follow your budget
B. people usually spend more than they plan to do
C. one can hardly plan everything in advance
D. others may want to borrow something in advance

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企业于2003年4月1日以价款40 300元(其中200元为应计利息,100元为经纪人佣金等费用)购入甲公司2s03年3月1日发行的2年期债券。该债券面值为40 000元,年利率为 6%,到期一次还本付息。 要求: (1) 编制2003年4月1日企业购入债券的会计分录; (2) 编制2003年12月31日和2004年12月31日企业计提债券利息的会计分录; (3) 编制2005年3月1日企业收到本息的会计分录。

A budget (预算) is a spending plan. It can help you spend money wisely. It can do this by cutting out wasteful spending. Of course, preparing a budget takes planning, and following a budget takes willpower (自制力). You budget should meet your family’s needs and income. The first step in creating a budget is to set your goals. What do6s your family need and want You must know all that to work out the details of the budget. Never spend more than you can. Then decide which goals are the most important. The next step is estimating family income. Before you can plan wisely, you need to know how much money you have to spend! Write down all the money you expect to receive (wages, saving, interest, etc.) during the planned budget period. After you have calculated how much money will be available, it is time to estimate expenses. List all of your family expenses. If you are not satisfied with what you got for your money, look carefully at your spending. Studying your records will show where overspending has occurred. It will also point out poor buying habits. It is also a good idea to set aside a small amount of money for emergencies (紧急情况). Every family has small emergencies: a blown tier, a broken device, or the need for medical care. In carrying out your budget, you need ______ .

A. to have the ability to control yourself
B. to ask your family members for advice
C. to cut it down as much as possible
D. to take care not to buy expensive things

A budget (预算) is a spending plan. It can help you spend money wisely. It can do this by cutting out wasteful spending. Of course, preparing a budget takes planning, and following a budget takes willpower (自制力). You budget should meet your family’s needs and income. The first step in creating a budget is to set your goals. What do6s your family need and want You must know all that to work out the details of the budget. Never spend more than you can. Then decide which goals are the most important. The next step is estimating family income. Before you can plan wisely, you need to know how much money you have to spend! Write down all the money you expect to receive (wages, saving, interest, etc.) during the planned budget period. After you have calculated how much money will be available, it is time to estimate expenses. List all of your family expenses. If you are not satisfied with what you got for your money, look carefully at your spending. Studying your records will show where overspending has occurred. It will also point out poor buying habits. It is also a good idea to set aside a small amount of money for emergencies (紧急情况). Every family has small emergencies: a blown tier, a broken device, or the need for medical care. This passage is mainly about ______ .

A. the meaning of a budget
B. the relation between budget and income
C. the way a budget is made
D. the importance of making a budget

A budget (预算) is a spending plan. It can help you spend money wisely. It can do this by cutting out wasteful spending. Of course, preparing a budget takes planning, and following a budget takes willpower (自制力). You budget should meet your family’s needs and income. The first step in creating a budget is to set your goals. What do6s your family need and want You must know all that to work out the details of the budget. Never spend more than you can. Then decide which goals are the most important. The next step is estimating family income. Before you can plan wisely, you need to know how much money you have to spend! Write down all the money you expect to receive (wages, saving, interest, etc.) during the planned budget period. After you have calculated how much money will be available, it is time to estimate expenses. List all of your family expenses. If you are not satisfied with what you got for your money, look carefully at your spending. Studying your records will show where overspending has occurred. It will also point out poor buying habits. It is also a good idea to set aside a small amount of money for emergencies (紧急情况). Every family has small emergencies: a blown tier, a broken device, or the need for medical care. According to the passage, one advantage of keeping a record of your spending is that ______ .

A. you will remember how much you have already spent
B. you will know if you have spent more money than you planned
C. you will be able to tell your family what should not be bought
D. you will learn how to make a better budget next time

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