找考题网-背景图
未分类题

资产负债表中“应付账款”项目,应根据()之和来填列。
A.“预付账款”明细科目的借方余额
B.“预付账款”明细科目的贷方余额
C.“应付账款” 明细科目的借方余额
D.“应付账款”明细科目的贷方余额

A.“预付账款”明细科目的借方余额
B.“预付账款”明细科目的贷方余额
C.“应付账款”
B.“应付账款”明细科目的贷方余额

【参考答案】

参考BD
热门试题

未分类题Australia is the world's smallest continent and largest island, a relatively young nation established in an ancient land. Its development represents a triumph(胜利)over remoteness and a harsh landscape.It is generally accepted that Australia's original inhabitants, the aboriginal(土著的)people, have lived on the continent for 40,000 to 60,000 years. They were also its sole(唯一的)human inhabitants until two centuries ago. Indonesian traders probably visited Australia's northwest but it was unknown to the rest of the world until the 1600s. A huge south land appeared on maps before 200 AD but its existence was not confirmed until the 17th century when Portuguese, Spanish and Dutch merchants ventured into Asia.The first European settlement of the continent--by the British--began in 1788, on the site now occupied by Sydney, Australia's largest city. There were then about 1500 Europeans and an estimated 300,000 aboriginal people in Australia. The population has reached 2.25 million by 1881, 5.41 million by 1921 and 7.4 million by the end of World War II(1945). It increased sharply, partly because of a large postwar immigration program, and reached more than 17 million in 1991, despite a decline that began in the 1970s in the natural increase and net immigration. The rate of population increase in the 40 years after world war II, about two percent, has halved.Australia is one of the most urbanized countries in the world, with about 70 percent of the population living in the 10 largest cities. Australians have a high standard of living by world standards. The flag of Australia is the only one to fly over a whole continent in the world. The small Union Jack represents the historical link with Britain, the largest star has six points for each of the states and one point for the territories, and the small stars form. the Southern Cross - a prominent of the southern hemisphere night sky.1. The passage is written to _____.A. present a general picture of AustraliaB. persuade people to travel in AustraliaC. tell people the history of AustraliaD. describe the characteristic of Australia2. The first sentence in paragraph 1 mainly suggests that _____.A. Australia is a strange countryB. it is not easy to find AustraliaC. Australia has contradictory(矛盾的)featuresD. Australia is a continent and a country as well3. Which statement about Australia's population can NOT be inferred? _____A. The population change is a gradual increase.B. The population increased rapidly for a time owing to the government's special policy.C. The rates of population increase in different periods varied.D. The rate of population increase before World War II was about one percent.4. The word urbanized means _____.A. of towns or citiesB. of emergencyC. of suburbsD. of the countryside5. Which of the following statements is NOT true? _____A. The large star on the flag of Australia has seven points.B. People were certain of Australia's existence before 200 AD because it had appeared on maps.C. Australia enjoy relatively high standard of living compared with people in other countries.D. The aboriginal people of Australia were its only human inhabitants before the 18th century.

未分类题The journey two divers(潜水员)made some time ago to the very deepest point on the earth make us realize how much of the world still remains to be studied. The two men went down seven miles to the bottom of the Pacific Ocean inside a small ball to find out if there are any ocean currents(水流)or signs of life.It was necessary to set out early, so that the ball would come to the surface in daylight, and so be easily found by the mother ship which would be waiting for it. The divers began preparations(准备)early in the morning and soon afterwards, when all was ready, the steel ball disappeared under the surface of the water.The divers felt as if they were going down steps as they passed through warm and cold layers(层)of water. In time, the temperature dropped to freezing point. They kept in touch with the mother ship by telephone telling how they felt. Then, at a depth(深度)of 3,000 feet, the telephone stopped working and they were quite cut off from the outside world. All went well until some four hours later at 30,000 feet, the men were frightened by a loud, cracking(爆裂)noise: even the smallest hole in the ball would have meant instant death. Luckily, though, it was only one of the outer(外部的)windows that had broken. Soon afterwards, the ball touched the soft ocean floor raising a big cloud of 'dust' made up of small dead sea-creatures. Here, powerful lights lit up the dark water and the men were surprised to see fish swimming just above them quite untroubled by the great water pressure(压力). But they did not dare to leave the lights on for long , as the heat from them made the water boil. Quite unexpectedly, the telephone began working again and the faint(微弱的)but clear voices of the divers were heard on the mother ship seven miles away. After a stay of thirty minutes the men began their journey up, arriving three hours later, cold and wet through, but none the worse for their experience.1. The purpose of the diver's journey to the deepest point on the earth was to find _____.A. if there are water currents and life in the great depthsB. if people can stand the severe cold in the great depthsC. if there are steps in the great depthsD. if the telephone works well in the great depths2. The divers set out early in the morning so that _____.A. they could return to the surface during the dayB. they could see at the bottom of the oceanC. they could avoid the cold at nightD. they could stay long at the bottom3. Which of the following statements is true?A. The ocean water temperature decreases steadily with the depthB. There are steps on the way to the bottom of the Pacific OceanC. There are steps between the water layers of different temperatureD. The water layers of different temperatures made the divers feel as if they were going down steps4. As the divers went down to the ocean floor, the telephone _____.A. kept working all the timeB. stopped working at a depth of 3,000 feet and began working again after they reached the bottomC. stopped working at a depth of 3,000 feet and began working at 30,000 feetD. stopped working at a depth of 3,000 feet and began working again when they returned to the same depth5. On the ocean floor, the divers found that _____.A. there was no life but some small dead sea-creaturesB. fish were swimming as freely as they do near the surfaceC. fish were not swimming freely in the dark waterD. fish were not swimming freely under the high water pressure

未分类题Tim Berners-Lee is the man who wrote the software(软件)programme that led to the foundation of the World Wide Web. Britain played an important part in developing the first generation of computers. The parents of Tim Berners-Lee both worked on one of the earliest commercial(商业的)computers and talked about their work at home. As a child he would build models of computers from packaging material. After graduating from Oxford University he went on to the real thing. In the 1980s scientists were already communicating using a primitive version(原始版本)of e-mail. While working at a laboratory in Switzerland, Tim Berners-Lee wrote a programme, which let him store these messages. This gave him another idea: write a programme that will let academics(学术界人士)from across the world share information on a single place. In 1990 he wrote the HTTP(服务程序所用的协议)and HTML(超文本链接标示语言)programmes which form. the basis of the World Wide Web.The next year his programmes were placed on to the Internet. Everyone was welcome to use them and improve them if they could. Programmers used his codes(编码)to work with different operating systems. New things like web browsers(浏览器)and search engines were developed. Between 1991 and 1994 the number of web pages rose from 10 to 100,000.In 1994 Tim Berners-Lee formed the newly formed World Wide Web Consortium(协会),or W3C. More than 200 leading companies and laboratories are represented(代表)by W3C. Together they make sure that everyone can share equally on the web. 'The Web can help people understand the way that others live and love and are human. It helps us understand the humanity of people, 'he says.1. From the lines we can infer that Tim Berners-Lee is _____.A. BritishB. AmericanC. SwissD. French2. The main idea of this passage is _____.A. when the Internet came into beingB. how Tim Berners-Lee formed W3CC. why computers develop so rapidlyD. how the World Wide Web started3. Scientists began to communicate using e-mail _____.A. in 1980B. after the 1980sC. before 1990D. in the 1960s4. He made up his mind to write a programme that would let people from across the world share information on a single place when _____.A. he was a childB. he studied in Oxford UniversityC. he formed W3CD. he worked at a lab in Switzerland5. Which of the following is NOT true? _____A. The number of web pages rose very rapidly in the 1990s.B. Tim's programmes were placed on to the Internet in 1990.C. The World Wide Web will have an effect on the social development.D. Tim Berners-Lee made a great contribution to the computer science.