第7题: [单项选择]某企业“预收账款”账户期末贷方余额为150000元,本期共增加130000元,减少 140000元,则该账户的期初余额为( )元。 A. 借方140000 B. 贷方160000 C. 借方160000 D. 贷方140000 参考答案:B 答案解析:[解析] 150000+140000-130000=160000(元)。“预收账款”账户为负债类账户,余额应在贷方。所以应选B项。
第17题: [单项选择]槐花主要含有 A. 极面观呈三角形,角端各有一个萌发孔 B. 呈类球形或长圆形,外壁有细点状条状雕纹 C. 呈球形、黄色、外壁具细刺状突起 D. 呈球形或椭圆形,表面有似网状雕纹 E. 花粉粒少见,呈圆球形,外壁近于光滑 参考答案:B
第18题: [单项选择]The bombing happened ______. A. on Saturday when there were many people in the park B. outside a shopping center on Saturday C. in a car factory D. in a big square where there were many people 参考答案:B 答案解析:推理题。从文中的in the name of killing innocent Saturday shoppers可推知[B]项为答案。