科目余额汇总表的问题，在线等~~~急_百度知道
科目余额汇总表的问题，在线等~~~急
如果现金科目的期初余额在贷方设置科目余额汇总表时，没有本期发生额，是不是期末余额经应该是负的
谁能检查一下我的资产负债表为什么不平啊~~
提问者采纳
如果真是这样，不应该发生这种情况（做假账也应该做好点麻）现金科目的期初余额在贷方?怎么会呢，期末余额应该是负的?
其他类似问题
科目余额的相关知识
其他3条回答
多计了支出现金和银行存款这两个科目的余额一定在借方，在贷方肯定是有哪里有错误了？？
按你说的话就是负的，但是不应该出现这种情况。期初余额是上一月的期末余额啊。咋能成负的了
这种情况不应该 现金科目出现负数 不好看 没有现金怎么能报销呢 你检查一下科目汇总表里的科目可能记错科目了 科目汇总表平了 并不代表做对了 有可能是同一个方向的科目做拧了 你对一下其他科目的总账和明细账 看哪个科目不平 再看差数 有什么规律 再回去检查科目汇总表
您可能关注的推广回答者：
等待您来回答
下载知道APP
随时随地咨询
出门在外也不愁后使用快捷导航没有帐号？
按发布时间阅读主题
&&&&&&&&&&&&&&&
按时间阅读主题 --日Oracle数据库管理SAP R/3Oracle ERPOracle数据库管理投资理财Java web开发及框架技术Oracle数据库管理物流电子图书与IT文档资料Oracle数据库管理你的故事我的歌Oracle数据库管理Oracle数据库管理Oracle数据库管理Java企业开发Oracle开发招聘求职商务信息招聘求职商务信息招聘求职商务信息招聘求职商务信息招聘求职商务信息软件交流Oracle入门与认证SAP R/3招聘求职商务信息Oracle ERPERP二次开发体育世界Oracle数据库管理Oracle入门与认证体育世界IT宝贝你的故事我的歌Oracle专题深入讨论Oracle入门与认证Oracle数据库管理投资理财交易专版招聘求职商务信息招聘求职商务信息电子图书与IT文档资料国内ERP产品体育博彩专版Oracle数据库管理Oracle入门与认证SAP后勤及HROracle入门与认证Oracle开发Oracle数据库管理Oracle入门与认证投资理财Oracle数据库管理体育博彩专版IT职业生涯Oracle数据库管理Oracle数据库管理Java web开发及框架技术MS SQL ServerOracle ERPOracle开发SAP Business One开发与快速实施SAP R/3Oracle数据库管理Oracle数据库管理Oracle开发投资理财信息安全与审计WEB程序开发SAP R/3Oracle数据库管理Oracle开发Oracle数据库管理Oracle开发Oracle数据库管理Oracle数据库管理交易专版国内ERP产品你的故事我的歌Oracle新技术Oracle入门与认证Oracle数据库管理SAP R/3供应链电子图书与IT文档资料Oracle开发招聘求职商务信息招聘求职商务信息交易专版Java web开发及框架技术交易专版Oracle数据库管理制造行业Oracle ERPERP产品与实践ASP.NET与AJAXOracle入门与认证Oracle入门与认证Oracle数据库管理SAP后勤及HROracle专题深入讨论Oracle开发IBM DB2数据库管理Oracle数据库管理Oracle数据库管理SAP R/3交易专版你的故事我的歌投资理财SAP R/3SAP R/3Oracle数据库管理IT宝贝体育博彩专版体育博彩专版SAP后勤及HRIT宝贝SAP R/3Oracle ERP医卫行业ERP二次开发招聘求职商务信息Oracle数据库管理IT宝贝数据仓库与数据挖掘Oracle数据库管理Oracle数据库管理Oracle数据库管理Oracle数据库管理SAP财务及CRMSAP财务及CRMOracle数据库管理投资理财Oracle入门与认证Oracle数据库管理Oracle数据库管理交易专版IBM DB2数据库管理IBM DB2数据库管理交易专版投资理财交易专版Java企业开发交易专版ERP产品与实践SAP R/3Oracle开发ERP产品与实践Oracle数据库管理招聘求职商务信息数据仓库与数据挖掘Oracle ERPOracle ERPOracle数据库管理Oracle开发IT宝贝IT宝贝WebsphereOracle入门与认证IT宝贝汽车世界招聘求职商务信息IT宝贝交易专版汽车世界汽车世界Oracle数据库管理金融行业Oracle数据库管理IBM DB2数据库管理Java企业开发IT宝贝电子图书与IT文档资料Oracle数据库管理Oracle开发体育博彩专版国内ERP产品Oracle开发招聘求职商务信息Oracle数据库管理Oracle ERPOracle数据库管理招聘求职商务信息体育博彩专版招聘求职商务信息Oracle ERPERP产品与实践Oracle开发Oracle数据库管理ERP产品与实践Oracle ERPMySQL及其它开源数据库Oracle数据库管理Oracle数据库管理投资理财Oracle电子文档投资理财电子图书与IT文档资料Oracle开发Oracle数据库管理SAP实时数据平台MS SQL ServerSAP R/3ERP产品与实践交易专版交易专版Oracle数据库管理Oracle数据库管理SAP实时数据平台管理协同与办公自动化Oracle数据库管理IBM DB2数据库管理Oracle数据库管理Oracle数据库管理Oracle数据库管理MySQL及其它开源数据库汽车世界体育博彩专版交易专版Oracle数据库管理体育博彩专版招聘求职商务信息Oracle数据库管理Oracle数据库管理IT职业生涯Oracle数据库管理Oracle入门与认证SAP后勤及HR体育博彩专版Oracle数据库管理Oracle ERPSAP实时数据平台Oracle ERPTivoli招聘求职商务信息IBM DB2数据库管理Oracle数据库管理招聘求职商务信息Oracle数据库管理企业管理咨询站务管理供应链Websphere数据仓库与数据挖掘IT宝贝你的故事我的歌Oracle ERP招聘求职商务信息SAP R/3ERP二次开发投资理财ASP.NET与AJAXASP.NET与AJAX.NET Framework 相关交易专版.NET软件架构与模式.NET软件架构与模式.NET软件架构与模式ASP.NET与AJAXASP.NET与AJAXJava企业开发Java企业开发交易专版Java web开发及框架技术Java web开发及框架技术Java入门与认证版Java入门与认证版你的故事我的歌金融行业电子图书与IT文档资料Oracle入门与认证电子图书与IT文档资料授权用户区Oracle入门与认证
itpub.net All Right Reserved. 北京皓辰网域网络信息技术有限公司版权所有　　　　
　北京市公安局海淀分局网监中心备案编号：　广播电视节目制作经营许可证：编号（京）字第1149号2013年国家统考科目考试宝典考研英语单项选择试题每日一练（）
以下试题来自：（2006年模拟试卷，试卷总分：100分，）单项选择：Text 2
Now and again I have had horrible dreams, but not enough of them to make me Jose my delight in dreams. To begin with, I like the idea of dreaming, of going to bed and lying still and then, by some queer magic, wandering into another kind of existence. I could never understand why grown- ups took dreaming so calmly when they could make such a fuss about any holiday. This still puzzles me. I am mystified by people who say they never dream and appear to have no interest in the subject. It is much more astonishing than if they said they never went out for a walk. Most people -- or at least most Western Europeans -- do not seem to accept dreaming as part of their lives. They appear to see it as an annoying little habit, like sneezing or yawning.
I have never understood this. My dream life does not seem as important as my waking life only because there is far less of it, but to me it is important. As if there were at least two extra continents added to the world, and lightning excursions running to them at any moment between midnight and breakfast. Then again, the dream life, though queer and confusing and unsatisfactory in many respects, has its own advantages. The dead are there, smiling and talking. The past is there, some-times all broken and confused but occasionally as fresh as a daisy. And perhaps, the future is there too, waving at us. This dream life is often overshadowed by huge mysterious anxieties, with luggage that cannot be packed and trains that and both persons and scenes there are not as dependable and solid as they are in waking life, so that Brown and Smith merge into one person while Robinson splits into two, and there are thick woods outside the bathroom door and the dining- room is somehow part
and there are moments of sorrow or terror in the dream world that are worse than anything else we have known under the sun. Yet this other life has its interests, its enjoyments, its satisfactions, and, at certain rare intervals, a peaceful glow or a sudden excitement, like glimpses of another form of existence altogether, that we cannot match with open eyes.第1题：It can be inferred from the first paragraph that the author isA．a child.B．an adult.C．a psychologist.D．a doctor.正确答案：A （）答案解析：[解析] 推断理解题。本文首段第三句指出“我总也弄不明白为什么成年人在做梦时明明可以对任何假期大惊小怪，可他们却表现得很平静。”由这句很容易推断出，作者是个孩子。
[避错指导] [B]项“成人”在文中虽然提及，但是既然作者对成人不能够理解，显然自己不属于成人；[C]项“心理学家”及[D]项“医生”在文中没有提及，属于无中生有。第2题：Brown, Smith and Robinson areA．dead friends of the writer.B．people you or I might know.C．living friends of the writer.D．some well-known people.正确答案：B （）答案解析：[解析] 推理判断题。文中第二段倒数第二句中指出“里面的人和场景不像真实生活中的那么可靠，这样布朗和史密斯就融为一体，而罗宾逊分成了两个。”根据上下文，结合常识“Brown，Smith and Robinson”是通用名字，可知Brown，Smith and Robinson是不定指代，可指代任何人，而不是某个特定的人。
[避错指导] [A]项“作者故去的朋友”，[C]项“作者活着的朋友”及[D]项“某些著名的人”都是无中生有，这些从上下文中都无法判断出。以下试题来自：（2007年模拟试卷，试卷总分：100分，）单项选择：Text 4
What is less well understood by the general public is that there have been a number of trends which have further contributed to the diminishment of excavation as an activity. As Bahn puts it "there have been two major trends over time: first, excavation has become far slower and more painstaking....The work is incredibly meticulous... Secondly, we can learn far more from what we have." The conclusions to be drawn from this would appear to be contradictory.
As technology improves we are able to undertake a wide variety of analysis from microscopic, radio carbon dating or even DNA samples. The ability to determine more, from fewer samples again suggests that less excavation is required. Moreover, more often than not the balance of effort now rests with the specialist analysers such as pollen experts and dating analysis rather than the excavators. So, again some of the requirements for extensive excavation have diminished through the advancement of other analytical techniques and not just surface survey techniques. Furthermore, Archaeology itself has changed in a number of ways. No longer is the emphasis simply upon the acquisition of material culture or artefacts. In many cases, we have a reasonable understanding of the surviving material culture. In deed, in Egypt and Italy, items are rebuffed in the ground simply because the museums are too full, theft may be ripe, preservation difficult and documentation slow.
The emergence of processual archaeology under Binford and others again moved archaeology to wards broader concepts of explanation, process, deduction, hypothesis testing, question setting and response. Answering questions about the organisation of societies, the environment and their life have a much greater importance today. And answering these how and why questions implies a much broader scope, of work. Excavation alone cannot answer all these questions.
Archaeology needs a structured research process. This procedure is described by Renfrew and Bahn as research design. Research design has four components, namely: formulation, the collection and recording, processing and analysis and publication. For example, more detailed work in the formulation part can focus lines of enquiry into a specific area and thereby again reduce the amount of excavation required.
As the questions currently posed by Archaeologists tend to be more 'strategic' the focus of the field work is also of a strategic nature. Overall landscapes, context, trading patterns and systems are more important than individual sites. As such this requires different techniques. AS Greene states "field work today is rarely directed at a single site. It usually forms part of a comprehensive study of an area." He continues "studies are designed to elucidate the broad agricultural, economic, and social de velopments".第3题：Which of the following can NOT reduce the reliance upon excavationA．The apply of radio carbon dating.B．More acquisition of artifacts,C．Emergence of processual archaeology.D．Development of surface survey technique.正确答案：B （）答案解析：本题问以下哪项不能减少对挖掘的依赖。从第二段第六句"No longer is the emphasis simply upon the acquisition of material culture or artifacts．"可以看出过去是将重点放在"material culture or artifacts"的获取上，而要获取material culture or artifacts就要依赖挖掘，故[B]“更多人工制品的获得”不能减少对挖掘的依赖。 [A]放射性碳原子检测的应用：第二段第一、二两句"As technology improves...radio carbon dating or eveb DNA samples；The ability to...suggests that less excavation is required．"可以看出使用放射性碳原于检测可以减少对挖掘的依赖。 [C]过程考古学的出现：从第三段可以看出proeassual archaeology拓宽了考古学的视野，提出很多新的问题，从而减少了对挖掘本身的依赖。 [D]地表普查技术的发展：第二段第四句“...requirements for extensive excavation have diminished through the advancement of other analytical techniques and not just surface survey techniques"可以看出地表勘查技术的改进可以降低对挖掘的依赖。第4题：We can infer from the passage thatA．excavators have been replaced by specialist analysers.B．research design comes into being with changes in archaeology.C．field work in the past possesses a strategic nature.D．processual archaeology makes excavation lose its function.正确答案：B （）答案解析：本题问我们从文章中可以得出什么结论。第四段中"Archaeology needs a structured research process...as research design...”可以看出[B]“由于考古学的变化，研究设计产生了”正确。 [A］挖掘人员已经被分析专家替代了：文章只是说挖掘工作减少了，但这并不意味着挖掘人员已经被分析专家替代了。这是两个概念。本项属于过度引申。 [C]过去的野外作业具有战略性：末段首句有"As the questions currently posed by Archaeologists tend to be more‘strategic’the focus of the field work is also of a strategic nature．"可以看出过去的野外作业是随意的，没有战略性。 [D]过程考古学使挖掘失去了作用：文中只是说挖掘工作减少了，而这并不意味着挖掘就失去了作用。以下试题来自：（2007年模拟试卷，试卷总分：100分，）单项选择：Text 3
After their 20-year-old son hanged himself during his winter break from the University of Arizona five years ago, Donna and Phil Satow wondered what signs they had overlooked, and started asking other students for answers.
What grew from this soul searching was Ulifeline (www. ulifeline, org), a website where students can get answers to questions about depression by logging on through their universities. The site has been adopted as a resource by over 120 colleges, which can customize it with local information, and over 1.3 million students have logged on with their college ID's.
"It's a very, solid website that raises awareness of suicide, de-stigmatizes mental illness and encourages people to seek the help they need," said Paul Grayson, the director of counseling services at New York University, which started using the service nearly a year ago.
The main component of the website is the Self-E-Valuator, a self-screening program developed by Duke University Medical Center that tests students to determine whether they are
at risk for depression, suicide and disorders like anorexia and drug dependence. Besides helping students, the service compiles anonymous student data, offering administrators an important window onto the mental health of its campus.
The site provides university users with links to local mental health services, a catalog of information on prescription drugs and side effects, and access to Go Ask Alice, a vast archive developed by Columbia University with hundreds of responses to anonymously posted inquiries from college students worldwide. For students concerned about their friends, there is a section that describes warning signs for suicidal behavior and depression.
Yet it is hard to determine how effective the service is. The anonymity of the online service can even play out as a negative. "There is no substitute for personal interaction(个人互动才能解决)", said Dr. Lanny Berman, executive director of the American Association of Suicidology, based in Washington.
Ulifeline would be the first to say that its service is no replacement for an actual therapist. "The purpose is to find out if there are signs of depression and then direct people to the right places," said Ron Gibori, executive director of Ulifeline.
Mrs. Satow, who is still involved with Ulifeline, called it "a knowledge base" that might have prevented the death of her son, Jed. "If Jed's friends had known the signs of depression, they might have seen something," she said.第5题：Mrs. Satow would probably agree that______.A．Jed's friends can prevent her son's deathB．her son's suicide is unavoidableC．Ulifeline is a worthwhile websiteD．depression is the final cause of suicides正确答案：C （）答案解析：这是一道推论题。根据末段的意思可以推测，Mrs．Satow一定非常认可该网站，所以答案为C。第6题：Go Ask Alice as mentioned in the passage is______.A．a side effect caused by some prescription drugsB．intended to counsel college students on mental problemsC．a collection of medical responses from students the world overD．meant to describe the various signs of mental disorders正确答案：B （）答案解析：这是一道细节题。依据第五段可知，Go Ask Alice是一个给学生提供健康咨询的问答库，所以答案为B。以下试题来自：（2007年模拟试卷，试卷总分：100分，）单项选择：Text 2
In 1575—over 400 years ago the French scholar Louis Le Roy published a learned book in which he voiced despair over the changes caused by the social and technological innovations of his time, what we now call the Renaissance. We, also, feel that our ti we even have reason to believe that our descendants will be worse off than we are.
The earth will soon be overcrowded and its resources exhausted. Pollution will ruin the environment, upset the climate and endanger human health. The gap in living standards between the rich and the poor will widen and lead the angry, hungry people of the world to acts of desperation including the use of nuclear weapons as blackmail. Such are the inevitable consequences of population and technological growth if present trends continue.
The future is never a projection of the past. Animals probably have no chance to escape from the tyranny of biological evolution, but human beings are blessed with the freedom of social evolution. For us, trend is not destiny (fate). The escape from existing trends is now facilitated by the fact that societies anticipate future dangers and take preventive steps against expected changes,
Despite the widespread belief that the world has become too complex foe comprehension by the human brain, modern societies have often responded effectively to critical situations. The decrease in birth rates, the partial prohibition of pesticides and the rethinking of technologies for the production and use of energy are but a few examples illustrating a sudden reversal of trends caused not by political upsets or scientific breakthroughs, but by public awareness of consequences.
Even more striking are the situations in which social attitudes concerning future difficulties undergo rapid changes before the problems have come to pass--witness the heated arguments about the problems of behavior control and of genetic engineering even though there is as yet no proof that effective methods can be developed to manipulate behavior and genes on a population scale.
One of the characteristics of our times is thus the rapidity with which steps can be taken to change .the orientation of certain trends and even to reverse them. Such changes usually emerge from grass root movements rather than from official directives.
Notes: Renaissance (14世纪—16世纪欧洲)文艺复兴(时期)。tyranny暴虐统治；暴虐行为。are blessed with幸有；有幸得到。but a few 只是几个。come to pass发生实现。As yet至今。grass root群众。第7题：The author is in favor of the opinion thatA．the reversal of trend caused by scientific advances is out of the question.B．nuclear weapons won't play a prominent role in dealings among peoples.C．the public is aware of the future dangers and ready to take immediate action.D．the trend of rapid development of science and technology seems irresistible.正确答案：C （）答案解析：[注释] 作者观点题。本题问：作者赞成下面哪一种观点最后一段写道：“我们的时代的特点之一是能够迅速采取措施来改变某些趋势的发展方向，甚至使它们逆转。这些变革通常来自群众运动而不是官方指令。”可见，作者的观点是，现代科学家与公众已经意识到未来的危险并准备采取措施来防止这些危险的发生。故答案非 [C]莫属。注意：最后1段往往是结论段，常常体现作者对所论述主题的看法。第8题：According to the first two paragraphs, if present trends continue, which one of the following situations will not occurA．An overpopulated earth will be unable to sustain its inhabitants.B．The rich will become richer and the poor will become poorer.C．New sources of energy will be substituted for oil and natural gas.D．The effects of pollution will pose a dreadful threat to mankind.正确答案：C （）答案解析：[注释] 细节辨认题。本题问：根据前两段，如果目前的趋势继续下去的话，下面哪一种情况将不会发生[A]可以参阅第2段第1句；“地球将很快人满为患，资源耗尽”。 [B]可参阅第2段第3句：“贫富之间生活水准的差异将扩大……”。[D]可参阅第 2段第2句：“污染将毁坏环境、搞乱气候并损害人的健康”。[C]文中并未提及。注意：解细节辨认题的诀窍之一是针对选项中的关键词，通过段落主题句的引导，为所查找的信息进行段落定位。以下试题来自：（2007年模拟试卷，试卷总分：100分，）单项选择：Text 2
Dietary studies have suggested that people who consume large amounts of vitamin A in foods, multi vitamins, or both are more likely to suffer hip fractures than are people who ingest modest amounts.
New evidence bolsters these findings. Researchers have now correlated men's blood concentrations of vitamin A with a later incidence of broken bones: a comparison that avoids the vagaries that plague diet-recall studies.
Taken together, the new work and the diet studies raise knotty questions about the maximum amount of vitamin A that a person can safely ingest each day, says study coauthor Karl Michasson, an orthopedic surgeon at University Hospital in Uppsala, Sweden. He and his colleagues report the new findings in Jan. 23 New England Journal of Medicine.
In the United States, the average daily intake of vitamin A through food, specially fish, eggs, and meat, is roughly 2,600 IU (international units) for men, and many multi-vitamins contain 5,000 IU. The US Institute of Medicine recommends that people get 2,300 to 3,000 IU of vitamin A each day and sets the safe upper limit around 10,000 IU.
"I believe tiffs upper level should be lowered," Michasson says. When he and his colleagues gave the men dietary questionnaires, they learned that men ingesting as little as 5,000 IU of vitamin A per day were more prone to fractures than were men getting less. Manufacturers should lower the amount of vitamin A in multi-vitamin tablets and fortified foods, such as cereals, says Michasson.
The new study began in the early 1970s when researchers stored blood samples from 2,047 men about 50 years old. Since then, 266 of the men have had at least one bone fracture. After dividing the men into five equal groups according to their blood vitamin A concentrations, the researchers found that men in the top group were nearly twice as likely as those in the middle group to have broken a bone. The correlation was particularly strong with fractures of the hip.
"I think it's pretty conclusive now that there's a bad effect of vitamin A supplementation," says Margo A. Denke, an endocrinologist at the University of Texas Southwestern Medical Center in Dallas. Elderly people may be at special risk because they're slow to clear the vitamin from their bodies. Studies of animals have established that excess vitamin A stimulates the formation of cells that dissolve bone.
However, since some vitamin A is necessary to maintain good eyesight and general health, Denke and Michasson agree that fully fortified foods and supplements should remain available in countries where poor nutrition puts people at risk of a vitamin A deficiency.第9题：The word "bolsters" (Line 1, Paragraph 2) most probably meansA．hinders.B．negates.C．supports.D．switches.正确答案：C （）答案解析：语义题。文章第一段提出了“过多维生素A更容易引起骨折”的论点，第二段又提到了新的证据“new evidence”对第一段进行印证或者批驳；下文又提到研究人员已发现维生素A和骨折的相关性。由此可推断出该词的意思应为[C]“支持”。[A]“妨碍”，[B]“否定”，[D]“转换”均不符合语境。以下试题来自：（2007年模拟试卷，试卷总分：100分，）单项选择：Text 3
Thirty- two people watched Kitty' Genovese being killed right beneath their windows. She was their neighbor. Yet none of them helped her. Not one even called the police. Was this gunman cruelty Was it lack of feeling about one' s fellow man
"Not so," say scientists John Barley and Bib Fatane. These men went beyond the headlines to probe the masons why people didn't act. They found that a person has to go through two steps before he can help. First he has to notice that is an emergency. Suppose you see a middle - aged man fall to the side - walk. Is he having a heart attack Is he in a coma (昏迷) from diabetes(糖尿病)
Or is he about to sleep off a drunk Is the smoke coming into the room from a leak in the air conditioning Is it "steam pipes"
Or is it really smoke from a fire It' s not always easy to tell if you are faced with a real emergency.
Second, and more important, the person faced with an emergency must feel personally responsible. He must feel that he must help, or the person won' t get the help he needs. The researchers found that a lot depends on how many people are around. They had college students in to be "tested". Some came alone. Some came with one or two others. And some came in large groups. The receptionist started them off on the "tests". Then she went into the next room. A curtain divided the "testing room" and the room into which she went. Soon the students heard a scream, the noise of file cabinets falling and a cry for help. All of these had been pre - recorded on a tape - recorder. Eight out of ten of the students taking the test alone acted to help. Of the students in pairs, only two out of ten helped. Of the students in groups, none helped.
In other words, in a group, Americans often fail to act. They feel that others will act. They, themselves, needn't. They do not feel any direct responsibility. Are people bothered by situations where people are in trouble Yes. Scientists found that the people were emotional, they sweated, they had trembling hands. They felt the other person's trouble. But they did not act. They were in a group. Their actions, were shaped by the actions of those they were with.第10题：The author suggests that______.A．we shouldn't blame a person if he fails to act in emergenciesB．a person must feel guilty if he fails to helpC．people should be responsible for themselves in emergenciesD．when you are in trouble, people will help you anyway正确答案：A （）答案解析：[试题分析] 作者态度题。
[详细解答] 作者叙述的态度很客观，指出Americans often fail to act的原因不是他们没有人性，而是They were in a group．Their actions were shaped by the actions of those they were with．所以，可判断，选项A与之相符，应为正确答案。
(作者：在线考试中心()
编辑：heishuai)
文章热词：
延伸阅读：
考研英语最新试卷
考研英语热门试卷