Questions 16 to 18 are based on the recording you have just heard.16. (1)A) To categorize different types of learners.B)To find out what students prefer to learn.C)To understand the mechanism of the human brain.D) To see if they are inherent traits affecting learning.17.(2)A) It was defective.B) It was misguided.C) It was original in design.D) It was thought-provoking.18.(3)A) Auditory aids are as important as visual aids.B) Visual aids are helpful to all types of learners.C)Reading plain texts is more effective than viewing pictures.D) Scientific concepts are hard to understand without visual aids.Questions 19 to 21 are based on the recording you have just heard.19.(4)A)Not playing a role in a workplace revolution.B) Not benefiting from free-market capitalism.C)Not earning enough money to provide for the family.D) Not spending enough time on family life and leisure.20.(5)A) People would be working only fifteen hours a week now.B)The balance of power in the workplace would change.C) Technological advances would create many new jobs.D) Most workers could afford to have a house of their own.21. (6)A) Loss of workers' personal dignity.B) Deprivation of workers' creativity.C) Deterioration of workers' mental health.D) Unequal distribution of working hours.
下列各项中,关于现金清查结果的会计处理表述不正确的是()
A. 应支付给有关人员的现金溢余,计入其他应付款
B. 应由责任人赔偿的现金短缺,计人其他应收款
C. 无法查明原因的现金溢余,按管理权限报经批准后计入营业外收入
D. 无法查明原因的现金短缺,按管理权限报经批准后计入营业外支出
下列各项中,关于银行存款业务的表述中正确的是()。
A. 企业单位信用卡存款账户可以交存现金
B. 企业信用证保证金存款余额不可以转回其开户行结算存款
C. 企业银行汇票存款的收款人不得将其收到的银行汇票背书转让
D. 企业外埠存款除采购人员可从中提取少量现金外,一律采用转账结算
某企业为增值税一般纳税人,2021年10月该企业使用信用卡购买一批办公用品,取得增值税专用发票上注明价款1000元,增值税税额130元。不考虑其他因素,下列关于购买办公用品应记入的相关科目的表述正确的是()。
A. 借记“管理费用”科目1130元
B. 借记“材料采购”科目1130元
C. 贷记“其他货币资金”科目1130元
D. 贷记“银行存款”科目1130元