第4题: [单项选择]A. He has no time to tell her how to get there. B. He cannot tell her. C. He doesn’t know where to find the department store. D. There is no department store in the region. 参考答案:C 答案解析:[听力原文] W: Excuse me, where can I find a department store M: Sorry, I can’t help you. I’m not
第7题: [单项选择]下列各项中,适用于查找在记账过程中只登记了会计分录的借方或贷方,漏记了另一方,从而导致试算平衡中借方合计与贷方合计不等错误的方法是( )。 A. 尾数法 B. 差数法 C. 除2法 D. 除9法 参考答案:B 答案解析:【解析】差数法是指按照错账的差数查找错账的方法。在记账过程中只登记了会计分录的借方或贷方,漏记了另一方,从而形成试算平衡中借方合计与贷方合计不等。如借方金额遗漏,会使该金额在贷方超出;贷方金额遗漏,会使该金额在借方超出。对于这样的差错,可由会计人员通过回忆和与相关金额的记账核对来查找。