第16题: [单项选择]企业用现金支付办公用品费801元，会计人员编制的付款凭证为借记“管理费用”800元，贷记“库存现金800元”，并登记入账。对当年发生的该项记账错误的更正方法是( )。 A. 重编正确的付款凭证 B. 红字更正法 C. 划线更正法 D. 补充登记法 参考答案:D 答案解析:[解析] 记账后，发现记账凭证和账簿中所记金额小于应记金额，而应借、应贷的会计科目并无错误，应用补充登记法进行更正。
第36题: [单项选择]{{I}}Questions 18 to 21 are based on the following dialogue.{{/I}}What does the man who was buying stock trying to show A. That every penny counts. B. He is important. C. He is talkative. D. That stocks are important. 参考答案:B 答案解析:[精解] 推理题。独白者提到“He was trying to impress me that he has money，therefore he’s somebody(他力图给我留下这样的印象：他有
