The debit side is the left side, while the credit side of an account is the right side

A.none of the above

B.looking over your audience and smiling

C.hanging your arms loosely by your side

D.planting your feet widely

The following information is relevant for questions 9 and 10

A company’s draft financial statements for 2005 showed a profit of $630,000. However, the trial balance did not agree,

and a suspense account appeared in the company’s draft balance sheet.

Subsequent checking revealed the following errors:

(1) The cost of an item of plant $48,000 had been entered in the cash book and in the plant account as $4,800.

Depreciation at the rate of 10% per year ($480) had been charged.

(2) Bank charges of $440 appeared in the bank statement in December 2005 but had not been entered in the

company’s records.

(3) One of the directors of the company paid $800 due to a supplier in the company’s payables ledger by a personal

cheque. The bookkeeper recorded a debit in the supplier’s ledger account but did not complete the double entry

for the transaction. (The company does not maintain a payables ledger control account).

(4) The payments side of the cash book had been understated by $10,000.

9 Which of the above items would require an entry to the suspense account in correcting them？

A All four items

B 3 and 4 only

C 2 and 3 only

D 1, 2 and 4 only

认真阅读以下关于网页制作和网页编程的内容，回答问题1至问题5。

一、网页制作

[说明]

某网络资讯公司用ASP实现了一个用于手机销售信息查询的网页，主页文件名为“index.html”，其内容如下所示，网页的效果如下图所示。

＜html＞

＜head＞

＜title＞＜/title＞

＜/head＞

＜frameset cols="198,*" border=0＞

＜frame. name="side" src="side.html" scrolling="No"＞

＜frameset rows="96,*"border=0＞

＜frame. name="top" src="top.html" scrolling="No"＞

＜frame. name="main" src="main.asp" scrolling="Auto"＞

＜/frameset＞

＜/frameset＞

＜body＞

＜/body＞

＜/html＞

二、动态网页编程

[说明]

下图是网页在Ⅲ浏览器上运行后的效果图。下表是手机信息数据表结构。

[main.asp文档的内容]

＜html＞

＜body bgcolor="ffffff" background="bg1.gif" text="000000"＞

＜table border="0" cellpadding="0" cellspacing="0" width="100%"＞＜left＞

＜!-以下为实现按手机型号搜索功能的部分--＞

＜form. name="form. 1" method="post" action="main_search.asp"＞

＜div align-"left"＞

＜table width="400" border="0"＞

＜tr＞

＜td align="right" width="120"＞请输入＜font color="ff0000"＞型号＜/font＞关键字:＜/rd＞

＜rd align="left" width="40"＞

＜input name="Searchtxt" type="text" id="Searchtxt"＞＜/td＞

＜rd colspan="2" align="leff"＞

＜input type="submit" name="Submit" value="搜索"＞

＜/td＞＜/tr＞

＜/table＞

＜/div＞

＜/form＞＜/left＞

＜/table＞

＜table＞

＜!-以下为浏览手机信息部分功能--＞

＜CENTER＞

＜%dim searchtext

searchtext=Request.Form("Mode 1")

'从数据库中读数据

exec="select * from mod order by Type ASC"

set conn=server.createobject("adodb.connection")

dbpath=server.mappath("mod.mdb")

conn.open "PROVIDER=Microsoft.jet.OLEDB.4.0;data source="&dbpath

set rs=server.createobject("adodb.recordset")

rs.open exec,conn,1,3

＜!--省略关于分页功能的代码＞

%＞

＜div align="right"＞

＜table border="1" width="100%"＞

＜tr＞

＜th width="20%"＞＜font color="996633" size="2"＞品牌＜/font＞＜/th＞

＜th width="20%"＞＜font color="996633" size="2"＞型号＜/font＞＜/th＞

＜th width="20%"＞＜font color="996633" size="2"＞参考价格＜/font＞＜/th＞

＜th width="40%"＞＜font color="996633" size="2"＞功能描述＜/font＞＜/th＞

＜/tr＞

＜/table＞＜br＞

＜% do while NOT rs.EOF and rowcount＞0%＞

＜div align="right"＞

＜table border="1" width="100%"＞

＜tr＞

＜td align="center" width="20%"＞＜font size="2"＞＜%=rs("Brand")%＞＜/font＞

＜/td＞

＜td align="center" width="20%"＞＜a href="＜%=rs("Tvpe")%＞.asn"＞＜font size=

"2"＞＜%=rs("Type")%＞＜/font＞＜/a＞

＜/td＞＜/td＞

＜td align="center" width="20%"＞＜font size="2'＞＜%=rs("Price")%＞＜/font＞

＜/td＞＜/td＞

&n

认真阅读以下关于静态网页制作和动态网页编程的技术说明，根据要求回答问题1～问题6。

【说明】

一、静态网页制作

某电子商务公司用ASP实现了一个用于手机销售信息查询的网页，主页文件名为“index.html”，其文档内容如下。

[index.html文档内容]

＜html＞

＜head＞

＜title＞易搜手机资讯广场＜/title＞

＜/head＞

＜frameset cols="198, *" "border=0"＞

＜frame name="side" src="side.html" scrolling="No"＞

＜frameset rows='96, *" "border=0"＞

＜frame name="top" src="top.html" scrolling="No"＞

＜frame name="main" src="main.asp" scrolling="Auto"＞

＜/frameset＞

＜/frameset＞

＜body＞

＜/body＞

＜/html＞

二、动态网页编程

图6-9是用户按品牌型号进行查询时的网页(main.asp)在IE浏览器上运行后的效果图。表6-9是手机信息数据库表结构。

其中，Brand字段下共有两种数据：moto、nokia，分别代表摩托罗拉、诺基亚。

【main.asp文档的内容】

＜html＞

＜head＞

＜title＞易搜手机资讯广场＜/title＞

＜/head＞

＜body bgcolor="ffffff" background="bg1.gif" text="000000"＞

＜table border="0" cellpadding="0" cellspacing="0" width="100%"＞

＜left＞

＜!-以下为实现按手机型号搜索功能的部分--＞

＜from name="form1" method="post" action="main_search.asp"＞

＜div align="left"＞

＜table width="400" border="0"＞

＜tr＞

＜td align="right" width="120"＞请输入＜font color="ff0000"＞型号＜/font＞关键字：＜/td＞

＜td align="left" width="40"＞

＜input name="Searchtxt" type="text" id="Searchtxt"＞＜/td＞

＜td colspan="2" align="left"＞

＜input type="submit" name="Submit" value="搜索"＞＜/td＞

＜/tr＞

＜/table＞

＜/div＞

＜/form＞

＜/left＞

＜/table＞

＜!-以下为浏览手机信息部分功能＞

＜table＞

＜center＞

＜%dim searchtext searchtext=Request.Form. ("Mobel")

exec="select * from mod order by Type ASC"

set conn=server.createobject ("adodb.connection")

dbpath=server.mappath ("mod.mdb")

conn.open "PROVIDER=Microsoft.jet.OLEDB.4.0;data source="&dbpath

set rs=server.createobject ("adodb.recordset")

rs.open exec, conn, 1, 3

＜!-省略关于分页功能的代码＞

%＞

＜div align="right"＞

＜table border="1" width="100%"＞

＜tr＞

＜th width="20%"＞＜font color="996633" size="2"＞品牌＜/font＞＜/th＞

＜th width="20%"＞＜font color="996633" size="2"＞型号＜/font＞＜/th＞

＜th width="20%"＞＜font color="996633" size="2"＞参考价格＜/fonr＞＜/th＞

＜th width="40%"＞＜font color="996633" size="2"＞功能描述＜/font＞＜/th＞

＜/tr＞

＜/table＞＜br＞

＜% do while NOT rs.EOF and rowcount＞0%＞

＜div align="right"＞

＜table border="1" width="100%"＞

＜tr＞

＜td align="center" width="20%"＞＜font size="2"＞＜%=rs (Brand) %＞＜/font＞＜/td＞

＜td align="center" width="20%"＞＜a herf="＜%=rs ("type") %＞.asp"＞＜

A.Debit to Accounts Payable and a credit to Tools.

B.Credit to Tools and a credit to Accounts Payable

C.Debit to Tools and a credit to Accounts Payable

D.Debit to Tools and a debit to Accounts Payable

A.A debit to the Cash account.

B.A debit to the Accounts Payable account.

C.A debit to the Wang Capital account.

D.A debit to the Accounts Receivable account.

A.Debit to Cash

B.Debit to Work in Process

C.Credit to Work in Process

D.Debit to Manufacturing Overhead

A Debit Drawings

Credit Purchases

B Debit Sales

Credit Drawings

C Debit Drawings

Credit Inventory

D Debit Purchases

Credit Drawings