2014.12初,坏账准备贷万余额10万元,本月收回上月已确认并转销的应收账款5万元

题型:单项选择题

问题:

2014.12初,坏账准备贷万余额10万元,本月收回上月已确认并转销的应收账款5万元,12.31根据应收账款预计未来现金流量现值确定期末“坏账准备”贷方余额18万元,则本月应计提的坏账准备金额为()万元。

A.18

B.3

C.8

D.13

考点:会计资格考试初级会计(会计实务)2015年初级会计实务真题(二)
题型:单项选择题

第三部分:阅读理解(共20小题;每小题2分,满分40分)

阅读下列短文,从每篇短文后所给各题的四个选项(A、B、C和D)中,选出最佳选项,并在答题卡上将该项涂黑。

In this age of Internet chat, videogames and reality television, there is no shortage of mindless activities to keep a child occupied. Yet, despite the competition, my 8-year-old daughter Rebecca wants to spend her free time writing short stories. She wants to enter one of her stories into a writing contest, a competition she won last year.

As a writer I know about winning contests, and about losing them. I know what it is like to work hard on a story only to receive a rejection slip (退稿条) from the publisher. I also know the pressures of trying to live up to a reputation created by previous victories. What if she doesn’t win the contest again? That’s the strange thing about being a parent. So many of our own past scars and ruined hopes can surface.

A revelation (启示) came last week when I asked her, “Don’t you want to win again?”

“No”, she replied, “I just want to tell the story of an angel going to first grade.”

I had just spent weeks correcting her stories as she spontaneously (自发地) told them. Telling myself that I was merely an experienced writer guiding the young writer across the hall, I offered suggestions for characters, conflicts and endings for her tales. The story about a fearful angel starting first grade was quickly “guided” by me into the tale of a little girl with a wild imagination taking her first music lesson. I had turned her contest into my contest without even realizing it.

Staying back and giving kids space to grow is not as easy as it looks. Because I know very little about farm animals who use tools or angels who go to first grade, I had to accept the fact that I was co-opting (借用) my daughter’s experience.

While stepping back was difficult for me, it was certainly a good first step that I will quickly follow with more steps, putting myself far enough away to give her room but close enough to help if asked. All the while I will be reminding myself that children need room to experiment, grow and find their own voices.

1. What do we learn form the first paragraph?

A. Now too many entertainments take up too much time.

B. Children do find lots of fun in many mindless activities.

C. Rebecca is much too occupied to enjoy her free time.

D. Rebecca draws on a lot of online materials for her writing.

2. What did the author say about her own writing experience?

A. She was constantly under pressure of writing more.

B. Most of her stories had been rejected by publishers.

C. She did not quite live up to her reputation as a writer.

D. Her way to success was full of pains and frustrations.

3. Why did Rebecca want to enter this year’s writing contest?

A. She had won a prize in the previous contest.

B. She wanted to share her stories with readers.

C. She was sure of winning with her mother’s help.

D. She believed she possessed real talent for writing.

4. What’s the author’s advice for parents?

A. Children should be given every chance to voice their opinions.

B. Parents should keep an eye on the activities their kids engage in.

C. Children should be allowed freedom to grow through experience.

D. A writing career, though attractive, is not for every child to pursue.

题型:单项选择题

小何因工作需要,从甲城市调到了乙城市,在办理调转手续时,甲城市为其出县了失业保险关系转移证明,但他拿着证明到乙城市办理接续手续时,乙城市经办失业保险业务的同志告诉他,你必须把过去几年单位和个人参加失业保险的缴费如数划转到乙城市来,否则不能接续失业保险关系。请问,乙城市的这种要求合理吗?为什么?

题型:单项选择题

()是指当主保护或断路器拒动时用来切除故障的保护。

A、主保护

B、后备保护

C、辅助保护

D、失灵保护

题型:单项选择题

在工程咨询服务投标文件技术建议书中“对工作大纲的理解和建议”部分,阐述的内容包括工作大纲中每项任务的工作范围与深度的理解以及( )。

A.切实可行的工作进度计划
B.改进意见和合理化建议
C.所建议方案的先进性
D.完成项目的总体方案

题型:单项选择题

()是自我整改的一种处置措施。当证券公司风险控制指标不符合规定,在规定期限内未能完成整改时,中国证监会可以责令其停止部分或者全部业务进行整顿。

A.停业整顿

B.托管

C.接管

D.行政重组

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