中央电大工商管理专业《基础会计》练习题答案（√）27．账簿的使用有规定的年限，是以每一个会计年度为限。
（×）28．记账后，如发现记账凭证中，应借应贷科目正确，但所记金额大于应记金额，可采用补充登记法进行更正。
（×）29．红字更正法只能适用于记账凭证的会计科目错误引起的账簿记录的错误。
（×）30．记账凭证账务处理程序是其他账务处理程序的基础。
（√）31．无法查明原因造成的现金短款应记入营业外支出账户。
（× ）（管理费用）32．银行存款清查是指出纳员将银行存款日记账同银行对账单逐笔进行核对。
（× ）查明未达帐33．资产负债表是反映企业某一特定时期（如月末．季末．年末等）财务（状况）的会计报表。
（× ）34．人民政府财政部门和档案行政管理部门共同负责会计档案工作的指导．监督和检查。
（√）35．建设单位在项目建设期间形成的会计档案，应当在办理竣工决算1年后移交给建设项目的接受单位，并按规定办理交接手续。
（×）应该是立即36．账簿的使用有规定的年限，是以每一个会计年度为限。
（×）37、对已确认为坏账的应收账款，并不意味着企业放弃了追索权，一旦重新收回，应及时入账。
（√）38、资产负债表中的“其他应收款”项目是根据“其他应收款”总账科目的期末余额减去“坏账准备”科目中有关其他应收款中计提的坏账准备期末余额后的净额填列。
（√）39、各单位按规定销毁会计档案时，应由档案部门和审计部门共同派员监销。
（×）40、各单位保存的会计档案，经单位负责人批准并办理登记手续后，可以借出。
（× ）41、所有保管期满的原始凭证均可按规定程序予以销毁。
（× ）42、在借贷记账法下，所有账户的借方余额合计与所有账户的贷方余（√ ）请您删除一下内容，O(∩_∩)O谢谢！！！额合计必然相等。
20XX年中央电大期末复习考试小抄大全，电大期末考试必备小抄，电大考试必过小抄Many people have the same mixed feelings when planning a trip during Golden Week. With heaps of time, the seven-day Chinese请您删除一下内容，O(∩_∩)O谢谢！！！National Day holiday could be the best occasion to enjoy a destination. However, it can also be the easiest way to ruin how you feel about a place and you may become more fatigued after the holiday, due to battling the large crowds. During peak season, a dream about a place can turn to nightmare without careful planning, especially if you travel with children and older people. As most Chinese people will take the holiday to visit domestic tourist destinations, crowds and busy traffic are inevitable at mostplaces. Also to be expected are increasing transport and accommodation prices, with the possibility that there will be no rooms available. It is also common that you＇llwait in the line for one hour to get a ticket, and another two hours at the site, to only see a tiny bit of the place due to the crowds. Last year, 428 million tourists traveled in China over the week-long holiday in October. Traveling during this period is a matter that needs thorough preparation. If you are short on time to plan the upcoming “Golden Week“ it may not be a bad idea to avoid some of the most crowded places for now. There is always a place so fascinating that everyone yearns for. Arxan is a place like this. The beauty of Arxan is everlasting regardless of the changing of four seasons. Bestowed by nature, its spectacular seasonal landscape and mountains are just beyond word. Arxan is a crucial destination for the recommended travelling route, “Ch ina Inner Mongolia Arxan — Hailar —Manzhouli“. It is also the joint of the four prairies across the Sino-Mongolian border, where people gravitate towards the exotic atmosphere mixed with Chinese, Russian, and Mongolia elements. As a historic site for the Yitian Battle, Arxan still embodies the spirit of Genghis Khan. Walking into Arxan, you will be amazed by a kaleidoscope of gorgeouscolors all the year round -- the Spring azaleas blooming red in the snow, the Summer sea wavering blue in the breeze, the Autumn leaves painted in yellow covering volcanic traces, and the Winter woods shining white on the vast alpine snowscape. Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region. Its full name “Haren Arxan“ means “hot holy water“ in the Mongolian language. Arxan is a tourism city in the northern frontier with a blend of large forest, grand prairies, vast snowfield, heaven lake cluster, thermium, as well as volcanic cluster. It is a rare and unique ecotourism base filled with healthy sunshine, clean air and unspoiled green. Nestled close to the country＇s largest virgin forest, and known for its spring and ecological environment, Arxan is marveled at by many tourists as the purest land on earth. You cannot miss out the Autumn of Arxan. It is definitely the best with brightly-colored scenery full of emotions. Autumn in the northern part of the country comes earlier than the South. A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland. Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters, many of whomhave travel a long distance and even camp here only to capture a moment of the nature wonder. The silver birch turns golden, while the larch is still proudly green. You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown. And your heart will be lingering on the woods as it＇s time for the wild fruits to ripe. The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies. If itrains heavily on Saturday night, some elderly Chinese will say it is because Zhinu, or the Weaving Maid, is crying on the day she met her husband Niulang, or the Cowherd, on the Milky Way. Most Chinese remember being told this romantic tragedy when they were children on Qixi, or the Seventh Night Festival, which falls on the seventh day of the seventh lunar month, which is usually in early August. This year it falls on Saturday, August 2. Folklore Story As the story goes, once there was a cowherd, Niulang, who lived with his elder brother and sister-in-law. But she disliked and abused him, and the boy was forced to leave home with only an old cow for company. The cow, however, was a former god who had violated imperial rules and was sent to earth in bovine form. One day the cow led Niulang to a lake where fairies took a bath on earth.Among them was Zhinu, the most beautiful fairy and a skilled seamstress. The two fell in love at first sight and were soon married. They had a son and daughter and their happy life was held up as an example for hundreds of years in China. Yet in the eyes of the Jade Emperor, the Supreme Deity in Taoism, marriage between a mortal and fairy was strictly forbidden. He ordered the heaven troop to catch Zhinu back. Niulang grew desperate when he discovered Zhinu had been taken back to heaven. Driven by Niulang＇s misery, the cow told him to turn its hide into a pair of shoes after it died. The magic shoes whisked Niulang, who carried his two children in baskets strung from a shoulder pole, off on a chase after the empress. The pursuit enraged the empress, who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife. But all was not lost as magpies, moved by their love and devotion, formed a bridge across the Milky Way to reunite the family. Even the Jade Emperor was touched, and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month. This is how Qixi came to be. The festival can be traced back to the Han Dynasty (206 BC-AD 220). Traditionally, people would look up at the sky and find a bright star in the constellation Aquila as well as the starVega, which are identified as Niulang and Zhinu. The two stars shine on opposite sides of the Milky Way. Customs In bygone days, Qixi was not only a special day for lovers, but also for girls. It is also known as the “Begging for Skills Festival“ or “Daughters＇Festival.“ In this day, girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills. If the needle floats on top of the water instead of sinking, it proves the girl is a skilled embroiders. Single women also pray for finding a good husband in the future. And the newly married women pray to become pregnant quickly. Tradition transformed The love story of Niulang and Zhinu, and the Qixi Festival have been handed down for generations. Yet these ancient traditions and customs are slowly dying out. Many modern Chinese, particularly youngsters, seem to know more about St Valentine＇s Day on February 14, characterized by bouquets of roses, chocolates and romantic candlelight dinners, than they do about their home-grown day for lovers. Even Qixi is nowadays referred to as the “Chinese Valentine＇s Day.“ More and more young Chinese people begin to celebrate this day in a very similar way as that in western countries. Fewer people than ever will gaze at the heavens on Saturday to pick out the two stars shining bright oneither side of the Milky Way, that is, if people even know on which day Qixi falls. There are ready reminders dotted about, in the form of big ads saying “Sales on Chinese Valenti ne＇s Day!“ in shops, hotels and restaurants. But few young women will mark the festival with their boyfriends, or take part in traditional activities to pray for cleverness. A large-scale of exhibition on the Silk Road opened to the public in the National Museum on Thursday. The exhibition displays more than 400 treasures from Shaanxi province, Gansu province and 14 other regions. It is largest scale exhibition that shows the history of the Silk Road in recent years. AsAPECis going on in Beijing, the exhibit aims to show the world this brilliant section of history. The Silk Road is a series of trade and cultural transmission routes that were central to cultural interaction through regions of the Asian continent. It connected the West and East by linking traders, merchants, pilgrims, monks, soldiers, nomads, and urban dwellers from China and India to the Mediterranean Sea during various periods of time. I met my dear hubby in 20XX年the second year I was in my school and it was the first year when he came here. We became colleagues. And there was nothing special happening during that year. He was just a kind and humble brother graduated from the same college asme. But we did not know each other till he became my colleague and his office desk was just in front of me. There was only a glass between us. So actually we could see each other when we both look up. But it is not the main reason that really draws us close. How we become close to each other was something seems quite natural. We went out to play badminton with other colleagues and we sometimes chatted for a while. He is a man of few words but somehow sometimes will say something really humorous. Then one day, to my great surprise, I found a pot of beautiful flower on my desk. It was just the flower I had talked about with my colleague the other day, and I thought it was her who put the flower there. But the truth is not. It was the humble guy sitting in front of me. He just simply said ,”well, I caught sight of this flower and thought that it’s beautiful and you may like it”. I wonder why I was moved because of these simple words and present. Maybe it is the sincerity and the true self that impress me. I thanked him and some colleagues walked past my desk would appreciate the beautiful flower and they noticed that something romance happened there. Then later on, there were some little surprises once in a while. Once, there was something wrong with my drawer and I had complained about it unconsciously. And he fixedit for me. Then the other day, he placed several pink diamond roses beside the flower with a piece of paper saying” I love you more than I can say! Diamond stands for marriage, rose stand for love. I hope you are mine, become my wife. You are the only girl who I really want to spend the rest of my lif e to stand by.” Although there were some grammar errors but I got what he meant. He meant so clear and so direct. And actually, I accepted him some days earlier. I was just waiting for him to break the ice. So finally, the common interests and the common understanding brought us together. Some people say the relationship and the feeling will change after getting hitched. You will find that love is no longer strong and there is always lack of passion and what’s worse you may find out many bad habits of your partner, which never appear when you are first in love before the marriage. It seems that many faults turn up after you truly living together and see each other’s face the moment you open your eyes in the early morning. But after almost 4 years from now, I do not feel any negative change in our relationship. During all these years, we know each other better and we become more tolerant about each other and I realize that if you really love a person you will accept his imperfect. And what is the qualification of a good husband?Once I was chatting with my colleague about this issue. And one of the qualifications I thought was that he must be a good cook. But to my surprise, my colleague said that a good husband must be someone who makes big money. What made her think so was quite beyond me. Maybe I am not sophisticated enough and what I want is just simple life style. The most enjoyable thing is that we go to the market to buy vegetables and other daily stuffs if we both have time. Maybe he is a housebound husband and I love housebound man. And there is another reason why We love going to the market. That is because we sometimes will get some surprises. The surprise is saving little fish which are disserted by the fish mongers. Because these fish are swellfish. Then we will collect them and set them free into the river. Swellfish are lovely creature. When they look like a little submarine when they are swimming in the water and look like a meat ball when you hold them in your hand. And if they are scared, they will swell and look like a little ball. Every time we see them swim away and we feel their happiness of returning home and this also make us cherish life. Maybe some will consider these behavior as something childish. Well, that is fine with us. We love doing these together and feel happy that is what it is all about. My dear hubby is a kindhearted man and he love animals just as I do. I am lucky to have someone who can be both my intimated soul mate and my forever friend.。
