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【单选题】

The sun rose upon a tranquil world, and beamed down upon the peaceful village like a benediction. Breakfast over, Aunt Polly had family worship: It began with a prayer built from the ground up of solid courses of Scriptural quotations, welded together with a thin mortar of originality; and from the summit of this she delivered a grim chapter of the Mosaic Law, as from Sinai.
Then Tom girded up his loins, so to speak, and went to work to "get his verses." Sid had learned his lesson days before. Tom bent all his energies to the memorizing of five verses, and he chose part of the Sermon on the Mount, because he could find no verses that were shorter. At the end of half an hour Tom had a vague general idea of his lesson, but no more, for his mind was traversing the whole field of human thought, and his hands were busy with distracting recreations. Mary took his book to hear him recite, and he tried to find his way through the fog:
"Blessed are the—a—a—"
"Poor"—"Yes—poor; blessed are the poor—a—a—"
"In spirit—"
"In spirit; blessed are the poor in spirit, for they—they—"
"THEIRS—"
"For THEIRS. Blessed are the poor in spirit, for theirs is the kingdom of heaven. Blessed are they that mourn, for they—they—"
"Sh—"
"For they—a—"
"S, H, A—"
"For they S, H—Oh, I don’t know what it is!"
"SHALL!"
"Oh, SHALL! for they shall—for they shall—a—a—shall mourn—a—a—blessed are they that shall—they that—a—they that shall mourn, for they shall—a—shall WHAT Why don’t you tell me, Mary—what do you want to be so mean for"
"Oh, Tom, you poor thick-headed thing, I’m not teasing you. I wouldn’t do that. You must go and learn it again. Don’t you be discouraged, Tom, you’ll manage it—and if you do, I’ll give you something ever so nice. There, now, that’s a good boy. "
"All right! What is it, Mary, tell me what it is. "
"Never you mind, Tom. You know if I say it’s nice, it is nice."
"You bet you that’s so, Mary. All right, I’ll tackle it again."
And he did "tackle it again"—and under the double pressure of curiosity and prospective gain he did it with such spirit that he accomplished a shining success. Mary gave him a brand-new "Barlow" knife worth twelve and a half cents; and the convulsion of delight that swept his system shook him to his foundations. True, the knife would not cut anything, but it was a "sure-enough" Barlow, and there was inconceivable grandeur in that—though where the Western boys ever got the idea that such a weapon could possibly be counterfeited to its injury is an imposing mystery and will always remain so, perhaps. Tom contrived to scarify the cupboard with it, and was arranging to begin on the bureau, when he was called off to dress for Sunday-school.
Which of the following is TRUE about a Barlow knife

A.
It’s handy enough to cut things.
B.
It is likely to be faked.
C.
It’s a common reward for good deeds.
D.
It may work as a charm.
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【单选题】某企业销售货物一批,共计价款234000元,并收到对方开具的商业承兑汇票一张。假设3个月后对方未按时付款。此时企业的会计处理应该是( )。

A.
借:应收账款 234000
B.
货:应收票据 234000
C.
B.借:其他应收款 234000
D.
贷:应收票据 234000
E.
C.借:预收账款 234000
F.
贷:应收票据 234000
G.
D.借:预付账款 234000
H.
贷:应收票据 234000

【单选题】Questions 11 to 18 are based on the conversation you have just heard.

A.
He is a librarian
B.
He is a professor.
C.
He is an accountant
D.
He is a reporter.