题目内容
甲企业以某项应收帐款为质押向银行取得为期一年的借款100万元,则取得借款的会计处理中应当贷记的会计科目为()。
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第二节 完型填空
阅读下面短文，从短文后所给各题的四个选项(A、B、C和D)中选出能填入相应空白处的最佳选项。
The measure of man's real character is what he would do if he knew he would never be found out.
--Thomas Macaulay
Some thirty years ago, I was studying in a public school in New York. One day, Mrs. Nanette O'Neill gave an arithmetic 【B1】 to our class. When the papers were 【B2】 she discovered that twelve boys had made exactly the 【B3】 mistakes throughout the test.
There is nothing really new about 【B4】 in exams. Perhaps that was why Mrs. O'Neill 【B5】 even say a word about it. She only asked the twelve boys to 【B6】 after class. I was one of the twelve.
Mrs O'Neill asked 【B7】 questions, and she didn't 【B8】 us either. Instead, she wrote on the blackboard the 【B9】 words by Thomas Macaulay. She then ordered us to 【B10】 these words into our exercise-books one hundred times.
I don't 【B11】 about the other eleven boys. Speaking for 【B12】 I can say: it was the most important single 【B13】 of my life. Thirty years after being 【B14】 to Macaulay's words, they 【B15】 seem to me the best yardstick(准绳),because they give us a 【B16】 to measure ourselves rather than others.
【B17】 of us are asked to make 【B18】 decisions about nations going to war or armies going to battle. But all of us are called 【B19】 daily to make a great many personal decisions. 【B20】 the wallet, found in the street, be put into a pocket or turned over to the police man？ Should the extra change received at the store be forgotten or returned？ Nobody will know except you. But you have to live with yourself, and it is always better to live with someone you respect.
【B1】
要比较两宗房地产价格的高低,如果该两宗房地产的收益年限或土地使用权年限不同,直接比较是不妥的。()
Recent studies have shown that the parts of the brain that we use to learn a task become active again during sleep. This activity, scientists suggest, could be the brain transferring memories from short-term to long-term storage.
But the brain doesn't necessarily wait until the lights are out to begin processing those memories.
To find out how the brain handles memories during waking hours, scientists gave 15 volunteers two tasks, each requiring different parts of the brain to learn. In one task, the subjects learned how to navigate a virtual town and then searched the town for an object. In the second task, they learned to predict where a sequence of dots would appear on a screen.
Using a special machine, the researchers scanned the volunteers' brains right before and right after the tasks. They compared the two images to see whether the regions of the brain involved in learning the task were still active even after the task was completed.
After a break, the scientists took a third image of each participant's brain. They wanted to determine whether these regions in the brain continued to be active after snore time had passed.
They discovered that, for at least an hour after learning a task, the brain stays active. It appears to continue processing the new information.
Furthermore, the images showed that distracting the subjects doesn't affect their ability to store memories. The processing continues even when they're thinking about or doing other things.
Some scientists say this could mean that sleep isn't essential for storing memories. Others disagree. Until that's settled, it's probably still better to be on the safe side, getting plenty of sleep.
According to the passage, ______.
下列关于广告费会计处理的各种说法中,正确的说法应当为()。
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