计算储蓄存款利息的基本公式：利息=本金×利率×期限。（)

（1）请写出上海银行发放该笔委托贷款的会计分录。

（2）请写出收取手续费的会计分录。

（3）请写出第一次结息的会计分录。

(1)收款法付息;

(2)贴现法付息;

(3)银行规定补偿性余额为20%(不考虑补偿性余额存款的利息);

(4)银行规定补偿性余额为20%(不考虑补偿性余额存款的利息)，并按贴现法付息;

(5)银行规定本金每月末等额偿还，不考虑资金时间价值;

A、短期借款是指企业向银行或其他金融机构等借入的期限在1年以下（不含1年）的各种款项

B、企业从银行或其他金融机构取得短期借款时，借记“银行存款”科目，贷记“短期借款”科目

C、企业在资产负债表日计提短期借款利息费用时，借记“财务费用”科目，贷记“应付利息”科目；实际支付利息时，借记“应付利息”科目，贷记“银行存款”科目

D、数额不大的借款利息可以不采用预提的方法，而在实际支付或收到银行的计息通知时，直接计入当期损益，借记“财务费用”科目，贷记“银行存款”或“库存现金”科目

A、五年

B、十年

C、十五年

This summer’s World Cup competition will see teams competing to play the worlds best football.But the football they play will not all be of the same kind.The fans expect different styles of play from Brazil，Germany，or Italy. What makes Brazilian football Brazilian？ Our style. of playing football contrasts with the Europeans because of a combination of qualities of surprise,accuracy and good judgment.This style. has won Brazil five world cups.Yet many Brazilian fans only count four of these victories.In 1994, the team abandoned this style. for modern,scientific training and tactics.The team won the cup,but in a boring way. The Italians think differently.“To many Italians，the score 0 : 0 has a glorious quality, suggesting perfection,says the British football writer Simon Kuper.In the Italian culture,the idea of face is very important.This is why Italian teams are traditionally built around strong defenses.The Dutch footballer Johan Cruyff once said that Italian teams never exactly beat you.It’s just that you often lose to them. In Holland, there is a tradition of decision making through argument and discussion.It is a society where everybody is expected to have a point of view.“Every Dutch player wants to control the game” says Arnold Muhren.“You play football with your brains and not your feet.” “A Dutch player argues，”says Simon Kuper.“An English player obeys his superior.He is a soldier.” The qualities valued in English football are military-strength，aggression and courage.This can make for exciting football.But it also means that the English find it difficult to use skillful players.David Beckham is usually criticized for his failure to defend—despite the fact that he is an attacker. If the English like to fight, the Germans like to win.In recent years, Germany has tried to change its image as a country of ruthless efficiency and a desire for victory at all costs.But Germans are quite happy for these qualities to remain in their national football team.“Football is a simple game，”Gary Lineker once said.“You kick a ball about for ninety minutes and in the end the Germans win.” It’s difficult to predict who will win this year’s World Cup,There is no strong favorite,But a look at the track record of previous winners shows that it is the nations with the strongest national characteristics in the football that perform. best,It seems that you need to know where you come from if you want to get to the top. Which of the following is NOT a characteristic of the Brazilian style. of playing football？A.Accuracy.

B.Surprise.

C.Good judgment.

D.Ruthless efficiency.

Why do many Italians think that the score 0:0 has a glorious quality？A.Because it makes no one lose face.

B.Because the Italian team is not very strong.

C.Because Italians are nice people.

D.Because that score is what their team could obtain.

What is one expected to do in Holland？A.To play football.

B.To express his or her opinion freely.

C.To make a fuss about nothing.

D.To beat his or her opponents ruthlessly.

Which of the following is NOT true of the British football players？A.They are aggressive.

B.They are courageous.

C.They play football for friendship.

D.They obey their superiors.

Who will win this year’s World Cup？A.The Brazilian team.

B.The Italian team.

C.The German Team.

D.It is unpredictable.

It’s summer.In the United States，it’s the season of swimming pools，barbeques，camping and road trips. Road trip vacations where the car journey is part of the fun are especially popular with college students, who like to explore the country on wheels.These budget trips are ideal for students who often have plenty of free time but little money. “Ever since I went to college，Pve been traveling around a lot, exploring the country,” said Austin Hawkins, a 19-year-Old college student from New York.This summer, Hawkins and his friends have spent weekends traveling in New England. The best part about car trips，said Hawkins，is that you can be spontaneous.“On a road trip，if you get interested in tilings you see along the way you can stop and explore.” Matt Roberts, a 20-year-old student from Ohio who drove to Montreal, Canada, agrees.With road trips you don’t have to plan in advance，you can just get into a car and drive.” Even with high gas prices, driving with friends is cheaper than flying.Roberts paid about 40 dollars for gas, but a round trip plane ticket would have cost nearly 400 dollars. Driving trips first became popular in the 1920s.Newly paved roads and improved cars made it possible to travel longer distances.Motels started appearing outside cities. By the 1950s, car ownership became the norm.Construction of the US interstate highway system began in 1956 and motel and restaurant chains popped up everywhere making long distance trips easier. Today, the US has the highest car ownership rate in the world.Only 8 percent of American homes have no car, according to the most recent US census. Though many college students don’t own a car, most have access to one.On many of Hawkins’trips, they used a borrowed van. Hawkins’most memorable road trip took place over spring break.He and two friends drove from New York to New Orleans to volunteer, helping rebuild the city after Hurricane Katrina hit it last July.They crossed the country in two days and slept in their car in church parking lots. Roberts？ road trip to Canada last winter was even more eventful.Upon arriving in Montreal, they were lost in a blizzard and shivering in the -25°cold.To find their hotel, they turned on a laptop and drove around in circles until they found a spot with wireless Internet coverage. “I know we should have planned better, but we’re youn

A.Now, when I see those guys I always say：‘Remember when we were lost in the snow storm!’I’ll never forget that.” Which of the following statements is NOT true of American college students？

B.They have little money

C.They like traveling by bike.

D.They like to explore the country.D.They often have plenty of time.

What will Hawkins do when he sees something interesting on a road trip？

A.He will turn back

B.He will drive around.

C.He will stop to explor

D.He will stop exploring.

When did motels suddenly appear everywhere？A.After the work to build the interstate highway system started.

B.When driving trips became popular.

C.After many roads were paved.

D.After new cars were made.

Which of the following words can best describe Hawkins？ trip to New Orleans？A.Eventful

B.Colourful.

C.Delightful

D.Unforgettable.

The word“blizzard”in paragraph 12 means_________.A.snow storm

B.hurricane

C.mist

D.fog

A.cost

B.reward

C.price

D.deal

A.would be

B.will be

C.is

D.to being

A.未核实客户身份；

B.需要核对印鉴的，印鉴不符；

C.现金汇票的签发是否符合人行有关规定。

D.未实行印、压、证三分管、三分用；

E.签发内容与委托书不符