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记账凭证账务处理程序因为不存在编制科目汇总表或汇总记账凭证的程序，故对于业务量小的企业而言，最为适用。
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某公司2018年3月31日对存货类财产进行清查时，发现有下列情况：1、盘盈甲商品10件，单位成本为200元；后经查明是由于收发计量上的误差所造成的。2、乙商品毁损20件，单位成本为300元；后经查明为责任人工作过失所造成的损失，应由责任人赔偿3400元，其余的属于自然损耗。假定不考虑相关税费。要求：根据以上资料，对以下问题分别作出正确的选择。某公司2018年3月31日对存货类财产进行清查时，发现有下列情况：（1）盘盈甲商品10件，单位成本为200元；后经查明是由于收发计量上的误差所造成的。（2）乙商品毁损20件，单位成本为300元；后经查明为责任人工作过失所造成的损失，应由责任人赔偿3400元，其余的属于自然损耗。假定不考虑相关税费。要求：根据以上资料，对以下问题分别作出正确的选择。1、“库存商品——乙”科目贷方应记的金额为（ ）元。A．2000B．4000C．6000D．80002、批准前，“待处理财产损溢”科目贷方应记的金额为（ ）元。A．2000B．4000C．6000D．80003、批准后，“管理费用”科目借方应记的金额为（ ）元。A．2000B．2600C．3600D．60004、批准后，“管理费用”科目贷方应记的金额为（ ）元。A．2000B．4000C．6000D．80005、（多选）批准后，应由责任人赔偿3400元应记入的相关会计科目有（ ）。A、管理费用B．其他应收款C．库存商品D．待处理财产损溢
程昱公司采用科目汇总表账务处理程序，2019年1月份发生的部分经济业务如下：业务（1） 3日，销售部员工龚子棋出差，预借现金1500元。业务（2） 4日，行政部门用现金800元购买办公用品一批。业务（3） 6日，销售产品一件，售价900元，增值税144元，产品已发出，货款通过现金收讫，该产品的成本550元同时结转。业务（4） 8 日，以库存现金支付第一生产车间劳动保护费用200元。业务（5） 10日，领用甲材料一批60000元，其中：生产产品用55000元，行政管理部门用3000元，车间管理用2000元。要求：根据上述材料，回答下面问题：1、对于业务(1)的会计分录，错误的是（ ）。A．借：库存现金1500贷：管理费用1500B．借：管理费用1500贷：库存现金1500C．借：库存现金1500贷：销售费用1500D．借：其他应收款——龚子棋 1500贷：库存现金15002、对于业务(3)的会计分录，正确的是（ ）。A．借：主营业务收入900应交税费——应交增值税(销项税额)144贷：库存现金1044B．借：主营业务收入900应交税费——应交增值税(销项税额)144贷：库存商品1044C．借：库存现金1044贷：主营业务收入900应交税费——应交增值税(销项税额)144D．借：库存商品1044贷：主营业务收入900应交税费——应交增值税(销项税额)1443、根据上述业务按月编制的科目汇总表中，“库存现金”账户发生额分别为（ ）。A.借方发生额1044元B．贷方发生额2500元C．借方发生额900元D．贷方发生额3544元4、根据上述业务按月编制的科目汇总表中，所有账户的发生额合计正确的是（ ）。A．借方发生额63544元B．借方发生额64094元C．贷方发生额63544元D．贷方发生额64094元5、领用甲材料的会计分录没有涉及的科目是（ ）。A．原材料B．生产成本C．管理费用D．销售费用
2011.6Section BDirections: In this passage, you are going to read a passage with ten statements attached to it. Each statement contains information given in one of the paragraphs. Identify the paragraph from which the information is derived. You may choose a paragraph more than once. Each paragraph is marked with a letter. Answer the questions by marking the corresponding letter on Answer Sheet 2.British Cuisine: the Best of Old and New[A] British cuisine (烹饪) has come of age in recent years as chefs (厨师) combine the best of old and new.Why does British food have a reputation for being so bad? Because it is bad! Those are not the most encouraging words to hear just before eating lunch at one of Hong Kong's smartest British restaurants, Alfie's by KEE, but head chef Neil Tomes has more to say.[B] “The past 15 years or so have been a noticeable period of improvement for food in England,” the English chef says, citing the trend in British cuisine for better ingredients, preparation and cooking methods, and more appealing presentation. Chefs such as Delia Smith, Nigel Slater, Jamie Oliver and Gordon Ramsay made the public realize that cooking—and eating—didn't have to be a boring thing. And now, most of the British public is familiar even with the extremes of Heston Blumenthal's molecular gastronomy, a form of cooking that employs scientific methods to create the perfect dish.“It's no longer the case that the common man in England is embarrassed to show he knows about food,” Tomes says.[C] There was plenty of room for improvement. The problems with the nation's cuisine can be traced back to the Second World War. Before the War, much of Britain's food was imported and when German U-boats began attacking ships bringing food to the country, Britain went on rations (配给).“As rationing came to an end in the 1950s, technology picked up and was used to mass-produce food,” Tomes says. “And by then people were just happy to have a decent quantity of food in their kitchens.”They weren't looking for cured meats, organic produce or beautiful presentation; they were looking for whatever they could get their hands on, and this prioritization of quantity over quality prevailed for decades, meaning a generation was brought up with food that couldn't compete with neighbouring France, Italy, Belgium or Spain.[D] Before star chefs such as Oliver began making cooking fashionable, it was hard to find a restaurant in London that was open after 9 pm. But in recent years the capital's culinary (烹饪的) scene has developed to the point that it is now confident of its ability to please the tastes of any international visitor.[E] With the opening of Alfie's in April, and others such as The Pawn, two years ago, modern British food has made its way to Hong Kong. “With British food, I think that Hong Kong restaurants are keeping up,” says David Tamlyn, the Welsh executive chef at The Pawn in Wan Chai. “Hong Kong diners are extremely responsive to new ideas or presentations, which is good news for new dishes.”Chefs agree that diners in Hong Kong are embracing the modern British trend. Some restaurants are modifying the recipes (菜谱) of British dishes to breathe new life into the classics, while others are using better quality ingredients but remaining true to British traditions and tastes.[F] Tamlyn is in the second camp. “We select our food very particularly. We use US beef, New Zealand lamb and for our custards (牛奶蛋糊) we use Bird's Custard Powder,” Tamlyn says. “Some restaurants go for custard made fresh with eggs, sugar and cream, but British custard is different, and we stay true to that.”Matthew Hill, senior manager at the two-year-old SoHo restaurant Yorkshire Pudding, also uses better ingredients as a means of improving dishes. “There are a lot of existing perceptions about British food and so we can't alter these too much. We're a traditional British restaurant so there are some staples (主菜) that will remain essentially unchanged.”[G] These traditional dishes include fish and chips, steak and kidney pie and large pieces of roasted meats. At Alfie's the newest of the British restaurants in town and perhaps the most gentlemen's club-like in design, Neil Tomes explains his passion for provenance (原产地). “Britain has started to become really proud of the food it's producing. It has excellent organic farms, beautifully crafted cheeses, high-quality meats.”[H] However, the British don't have a history of exporting their foodstuffs, which makes it difficult for restaurants in Hong Kong to source authentic ingredients.“We can get a lot of our ingredients once a week from the UK,” Tamlyn explains. “But there is also pressure to buy local and save on food miles, which means we take our vegetables from the local markets, and there are a lot that work well with British staples.”[I] The Phoenix, in Mid-Levels, offers the widest interpretation of “British cuisine”, while still trying to maintain its soul. The gastro-pub has existed in various locations in Hong Kong since 2002. Singaporean head chef Tommy Teh Kum Chai offers daily specials on a blackboard, rather than sticking to a menu. This enables him to reinterpret British cuisine depending on what is available in the local markets.“We use a lot of ingredients that people wouldn't perhaps associate as British, but are presented in a British way. Bell peppers stuffed with couscous, alongside ratatouille, is a very popular dish.”[J] Although the ingredients may not strike diners as being traditional, they can be found in dishes across Britain. Even the traditional chefs are aware of the need to adapt to local tastes and customs, while maintaining the Britishness of their cuisine.At Yorkshire Pudding, Hill says that his staff asks diners whether they would like to share their meals. Small dishes, shared meals and “mixing it up” is not something commonly done in Britain, but Yorkshire Pudding will bring full dishes to the table and offer individual plates for each diner. “That way, people still get the presentation of the dishes as they were designed, but can carve them up however they like,” Hill says.[K] This practice is also popular at The Pawn, although largely for rotisseries (烤肉馆), Tamlyn says. “Some tables will arrive on a Sunday, order a whole chicken and a shoulder of lamb or a baby pig, and just stay for hours enjoying everything we bring out for them.”Some British traditions are too sacred (神圣的) to mess with, however, Tomes says. “I'd never change a full English breakfast.”1. With culinary improvement in recent years, London's restaurants are now able to appeal to the tastes of all kinds of overseas visitors.2. In recent years, English cuisine has been significantly improved, and many English people now know something about food.3. British food is generally known for its bad taste.4. Besides importing ingredients from Britain once a week, some restaurants also buy vegetables from local markets.5. Hong Kong diners welcome new ideas and presentations.6. Some restaurants may not use British ingredients, but present its dishes in a British way.7. To improve the dishes, some chefs may choose particular ingredient while sticking to the tradition.8. Ingredients from Britain are popular as they come from first-class organic farms.9. Britain couldn't compete with some of its neighbouring countries in terms of food in the post-war decadesbecause its people cared more for quantity.10.A full English breakfast is a tradition which is too sacred to mess with.
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