When I was young, my parents ran a snack bar in our small town.One evening in early April, my mother told me to fill in at the snack bar (1) a worker who had the flu. I told her I would mess it up, (2) I had never worked at the bar before. I (3) that instead of making money, I would end up owing it."You can do it," said my mother," (4) , you won’t get much business until lunch. ""But I’ll never remember the orders, and I’m no good (5) money. Please, Mom, don’t (6) me."Then I’ll help you", she said.I shrugged my shoulders. I thought my mother’s (7) was a bad one, but I (8) .When I got to the bar the next day, I found my mother was (9) . Because the weather that day was rainy and cold, people wanted hot snacks and drinks. (10) , I was really slow at taking the orders and making change. The line of people grew, and everybody seemed (11) , I was so nervous that my hands shook, and I (12) a cup into pieces. What a mess! Then my mother came to (13) me, and she also showed me how to make (14) . If someone gave me $ 5 for something that cost $ 3.25, I handed over (15) quarters and a dollar and said, "75 cents makes four dollars, plus one dollar makes five. " Things went more (16) after that.By the end of the day, I could remember orders, (17) the bill, and make change quickly with a smile. I was even a little (18) when the sun came out and dried up business. My mother said she was proud of me, and when she (19) that I work at the snack bar again next year, I did not even shrug. I was too busy (20) the restaurant I would open one day. 第(4)空应选择()
A. Therefore
B. However
C. Besides
D. Yet
查看答案
编制会计凭证 考生以操作员的身份根据所给经济业务编制录入会计凭证。 1月2日,销售一部于微购买了2500元的办公用品,以现金支付。(附单据一张) 借:销售费用(6601) 2500 贷:现金(1001) 2500 1月12日,销售二部莉莉收到马鸥饲料品公司转来一张转账支票,金额99600元,用以偿还前欠货款。(转账支票号ZC002) 借:银行存款—工行存款(100201) 99600 贷:应收账款(1131) 99600 1月14日,供应部麻建军从南宁百代唱片公司购入光盘100张,单价80元,货税款暂欠,商品已验收入库。(适用税率17%) 借:库存商品(1243) 8000 应交税金—应交增值税(进项税额)(21710101) 1360 贷:应付账款(2121) 9360 1月16日,总经理办公室支付业务招待费12500元。(转账支票号ZC003) 借:管理费用—招待费(550201) 12500 贷:银行存款—工行存款(100201) 12500
某高校新建一栋6层教学楼,建筑面积18000m2,经消防部门检查认定,建筑物内楼梯不能满足紧急疏散要求,为此又在两端墙外各增设一个封闭疏散楼梯,每个楼梯间的每层水平投影面积为16m2。根据《全国统一建筑工程预算工程量计算规则》的规定,该教学楼的建筑面积应为( )m2。
A. 18192
B. 18160
C. 18096
D. 18000
July 21,2007 was a typical English summer’s day—it rained for 24 hours ! As usual, I rushed home from work at midday to check on the house. Nothing was amiss. By the time I left work at 5 pm, however, the road into our village was flooded. Our house had never been flooded, but as I opened the front door, a wave of water greeted me. Thank God the kids weren’t with me, because the house was 5 feet deep in water. We lost everything downstairs. And the plaster of the walls, ceilings pulled down.At first we tried to push on through. We didn’t want to move the children out of home, so we camped upstairs. We put a sheet of plastic across the floor to protect us from the damp. But after three months, we felt very sick, so we moved to a wooden house in a park. The house was small, but at first we were all just delighted to be in a new place. Unfortunately, things took longer than expected and we were there for 10 months. The life there was inconvenient. What surprised me most was how much I missed being part of a community. We had lived in a friendly village with good neighbors, and I’d never thought how much I’d miss that.Although our situation was very hard, it’s difficult to feel too sorry for yourself when you look at what’s happening elsewhere. I watched a news report about floods in Northern India and thought, "We didn’t have a straw but that was swept away, and our house is still standing. We’re lucky. "We moved back home in August. With December coming, there’s still reconstruction work to be done, so it’s difficult to prepare for Christmas. But I can’t wait—I’m going to throw a party for our friends in the village to say thanks for their support. This year, I won’t need any gifts—living away from home for months has made me realize how little we actually need or miss all our possessions. Although we are replacing things, there’s really no rush—we have our home back, and that’s the main thing. It can be inferred from the text that the author().
A. was sick of staying upstairs
B. cared much about her children
C. could not stand living in a wooden house
D. did not deal well with her family affairs during the flood
考核会计差错更正+会计政策变更 甲公司的财务经理在复核2010年度财务报表时,对以下交易或事项会计处理的正确性难以作出判断: (1)为减少交易性金融资产市场价格波动对公司利润的影响,2010年1月1日,甲公司将所持有乙公司股票从交易性金融资产重分类为可供出售金融资产,并将其作为会计政策变更采用追溯调整法进行会计处理。2010年1月1日,甲公司所持有乙公司股票共计300万股,其中200万股系2009年1月5日以每股12元的价格购入,支付价款2400万元,另支付相关交易费用8万元;100万股系2009年10月18日以每1l元的价格购入,支付价款1100万元,另支付相关交易费用4万元。2009年12月31日,乙公司股票的市场价格为每股10.5元。甲公司估计该股票价格为暂时性下跌。 2010年12月31日,甲公司对持有的乙公司股票按照年末公允价值进行了后续计量,并将其公允价值变动计入了所有者权益。2010年12月31日,乙公司股票的市场价格为每股10元。 (2)为减少投资性房地产公允价值变动对公司利润的影响,从2010年1月1日起,甲公司将出租厂房的后续计量由公允价值模式变更为成本模式,并将其作为会计政策变更采用追溯调整法进行会计处理。甲公司拥有的投资性房地产系一栋专门用于出租的厂房,于2007年12月31日建造完成达到预定可使用状态并用于出租,成本为8500万元。 2010年度,甲公司对出租厂房按照成本模式计提了折旧,并将其计入当期损益。在投资性房地产后续计量采用成本模式的情况下,甲公司对出租厂房采用年限平均法计提折旧,出租厂房自达到预定可使用状态的次月起计提折旧,预计使用25年,预计净残值为零。在投资性房地产后续计量采用公允价值模式的情况下,甲公司出租厂房各年末的公允价值如下:2007年12月31日为8500万元;2008年12月31日为8000万元;2009年12月31日为7300万元;2010年12月31日为6500万元。 (3)2010年1月1日,甲公司按面值购入丙公司发行的分期付息、到期还本债券35万张,支付价款3500元。该债券每张面值100元,期限为3年,票面年利率为6%,利息于每年末支付。甲公司将购入的丙公司债券分类为持有至到期投资,2010年12月31日,甲公司将所持有丙公司债券的50%予以出售,并将剩余债券重分类为可供出售金融资产,重分类日剩余债券的公允价值为1850元。除丙公司债券投资外,甲公司未持有其他公司的债券。甲公司按照净利润的1O%计提法定盈余公积。 本题不考虑所得税及其他因素。 [要求] (1)根据资料(1),判断甲公司2010年1月1日将持有乙公司股票重分类并进行追溯调整的会计处理是否正确,同时说明判断依据;如果甲公司的会计处理不正确,编制更正的会计分录。 (2)根据资料(2),判断甲公司2010年1月1日起变更投资性房地产的后续计量模式并进行追溯调整的会计处理是否正确,同时说明判断依据;如果甲公司的会计处理不正确,编制更正的会计分录。 (3)根据资料(3),判断甲公司2010年12月31日将剩余的丙公司债券重分类为可供出售金融资产的会计处理是否正确,并说明判断依据;如果甲公司的会计处理不正确,编制更正的会计分录;如果甲公司的会计处理正确,编制重分类日的会计分录。