第5题: [单项选择]事业单位用货币资金购买国债进行投资,下列说法错误的是()。 A. 事业单位的对外投资在取得时,应当以实际支付的款项作为入账价值 B. 投资期内取得的利息、红利等各项投资收益,应当在实际收到时计入当期收入 C. 转让债券取得的价款或债券到期收回的本息与账面成本的差额,应当计入当期收入 D. 事业单位用货币资金购买国债投资不会减少事业基金 参考答案:D 答案解析:事业单位用货币资金购买国债投资将减少事业基金。会计分录:借:长期投资贷:银行存款同时:借:事业基金贷:非流动资产基金--长期投资
参考答案:don’t think that they cannot be solved/don’t think that we cannot solve them 答案解析:[解析] “(不)认为…”表明此处是一个宾语从句;“解决”可用solve, resolve或settle表达。 [点睛] 注意中文主动语态与英文被动语态之间的转化。
第32题: [单项选择]Clerk: Would you sign the register, pleaseMr. Woods: Sure. ______, does my room have a private bathClerk: Certainly. Every room in this hotel have a private bath. A. On the contrary B. By the way C. In any case D. Sorry to trouble you 参考答案:B 答案解析:[注释] 客人登记人住时顺便问问房间设施情况,话题有转移,故用B.By the way; A. On the contrary表示“相反”;C.In any case意思是“不管在什么情况下”,语义和