题目内容
借贷记账法的记账规则可以概括为:“有借必有贷,借贷必相等。”
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任何经济业务的发生所引起的要素增减变动,都不会影响这个等式的平衡。
会计基本等式是借贷记账法的理论基础。
借和贷只是记账的符号,指明记账的方向,并不具体说明资金增加或减少的含义。
Banked Cloze（只填写正确答案序号）Directions: In this section, there is a passage with ten blanks. You are required to select one word for each blank from a list of choices given in a word bank. You may not use any of the words in the bank more than once.Everyone who runs a business wants to be successful. Some want to (1)_____ the world around them and leave their mark; some want to make money, and some want to have the (2)_____.The bad news is that being a successful businessman is not easy; it is very tough and full of (3)_____. In the (4)_____ world, if you lose, people do not seem to have much (5)_____ for you. The good news is that the rewards are well worth it. More importantly, if you study the stories of successful people, you will discover that they possess some common characteristics. In order to have a good chance to succeed, you can start to learn doing what they do by following the tips below.First, a successful businessman has (6)_____and passion. It takes a lot of time to build a business. You need a strong will and love of your work to stay long enough and work hard in (7)_____ of your dream.Second, (8)_____ is important in today’s world and you need to practice and train your brain to see things differently. The competition is too big, so if you are trying to be like everyone, you will end up being ordinary and unsuccessful.Third, you cannot succeed alone and will experience ups and downs. You need buyers and investors who (9)_____ in your business. You need friends and family to support you. Successful people understand the power of asking for help. Moreover, there are bad times when you’ll feel afraid or discouraged. Instead of giving up, you need powerful (10)_____ for pushing forward.
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