第3题: [单项选择]When he discovered who had written the letter to his mother, the soldier ______. A. was filled with great surprise B. recognized Lincoln at once C. asked Lincoln who he was D. asked Lincoln to hold his hand 参考答案:A 答案解析:[分析] 从文中一句话The young man asked to see the note and was astonished…可知答案应选A。
第4题: [单项选择]更正错账时,划线更正法的适用范围是( )。 A. 记账凭证上会计科目或记账方向错误,导致账簿记录错误 B. 记账凭证正确,在记账时发生错误,导致账簿记录错误 C. 记账凭证上会计科目或记账方向正确,所记金额大于应记金额,导致账簿记录错误 D. 记账凭证上会计科目或记账方向正确,所记金额小于应记金额,导致账簿记录错误 参考答案:B 答案解析:[解答] 划线更正法适用于在结账前,发现账簿记录有错误,而记账凭证并无错误,只是过账时不慎,纯属账簿记录中的文字或数字的笔误。故答案为B。