题目内容

企业记账后发现会计人员将应计入制造费用的2000元误记为20000元，而记账凭证无错误，则应采用的错账更正的方法是（）。

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某出票人于11月20日签发一张现金支票。根据《支付结算办法》的规定，对该支票“出票日期”中“月”、“日”的下列写法中，符合规定的是（）。

企业销售产品一批，售价30000元，已收款20000元存入银行，10000元尚未收到。该笔业务应编制的记账凭证是（）。

Directions: This part is to test your ability to construct grammatically correct sentences. It consists of 2 sections.
Section A
Directions: In this section, there are 10 incomplete sentences. You are required to complete each one by deciding on the most appropriate word or words from the 4 choices marked A), B), C) and D). Then you should mark the corresponding letter on the Answer Sheet with a single line through the center.
16. By the end of this year Mr. Smith ________in our company for exactly three years.

A. is working
B. has worked
C. will work
D. will have worked

Directions: This part, numbered 61 through 65, is to test your ability to translate English into Chinese. After each of the sentences numbered 61 to 64, you will read four choices of suggested translation. You should choose the best translation and mark the corresponding letter on your Answer Sheet. And for the paragraph numbered 65, write your translation in the corresponding space on the Translation/ Composition Sheet.
61. professional hair—care products indicates that consumers are paying as much attention to their hair as to their skin.

A. 专业护发产品的增加表明消费者既关心护发，也关心护肤。
B. 专业护发产品销量的增加表明消费者既重视护肤，也重视护发。
C. 随着美发行业的发展，消费者越来越重视美发和护肤。
D. 随着美发行业的发展，消费者认为美发和护肤同等重要。