ABC公司是一个有较多未分配利润的工业企业。下面是上年度发生的几笔经济业务,在这些业

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问题:

ABC公司是一个有较多未分配利润的工业企业。下面是上年度发生的几笔经济业务,在这些业务发生前后,速动资产都超过了流动负债。请回答下列问题:

长期债券投资提前变卖为现金,将会()。

A.对流动比率的影响大于对速动比率的影响

B.对速动比率的影响大于对流动比率的影响

C.影响速动比率但不影响流动比率

D.影响流动比率但不影响速动比率

考点:注册会计师财务成本管理综合练习财务成本管理综合练习题库
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男性,35岁。发现HBsAg(+)3年,平时无不适,为确定有无乙型肝炎,病人来院门诊。

门诊检查有异常发现,遂收住院。肝活检发现肝细胞有碎屑样坏死,门管区界破坏,及被动性间隔形成,其病理诊断为()

A.慢性重型肝炎

B.亚急性重症肝炎

C.慢性迁延性肝炎

D.慢性活动性肝炎

E.早期肝硬化

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我国《企业会计准则》规定,企业会计核算应当以()为基础。

A.收入实现制

B.权责发生制

C.收付实现制

D.收入增减制

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Passage Two


Five years ago, David Smith wore an expensive suit to work every day. "I was a clothes addict," he jokes. "I used to carry a fresh suit to work with me so I could change if my clothes got wrinkled. " Today David wears casual clothes—khaki pants and sports shirt—to the office. He hardly ever wears a necktie. "I’m working harder than ever," David says, "and I need to feel comfortable. "
More and more companies are allowing their office workers to wear casual clothes to work in the United States. The change from formal to casual office wear has been gradual. In the early 1990s, many companies allowed their employees to wear casual clothes on Friday (but only on Friday). This became known as "dress-down Friday" of "casual Friday". "What started out as an extra one-day-a-week benefit for employees has really become an everyday thing. " said business consultant Maisly Jones.
Why have so many companies started allowing their employees to wear casual clothes One reason is that it’s easier for a company to attract new employees if it has a casual dress code. "A lot of young people don’t want to dress up for work, "says the owner of a software company, "so it’s hard to hire people if you have a conservative dress code. "Another reason is that people seem happier more productive when they are wearing comfortable clothes. In a study conducted by Levi Strauss and & Co. , 85 percent of employers said that they believe that casual dress improves employee morale. Only 4 percent of employers said that casual dress has a negative impact on productivity. Supporters of casual office wear also argue that a casual dress code helps them save money. "Suits are expensive, if you have to wear one every day," one person said. "For the same amount of money, you can buy a lot more casual clothes. \

According to this passage, which of the following statements is false

A.Many employees don’t like a conservative dress code.

B.Comfortable clothes make employees more productive.

C.A casual clothes code is welcomed by young employees.

D.All the employers in the U. S. are for casual office wear.

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通过巡视记录登记的缺陷,消缺结果是否自动回填到巡视记录的“处理情况”里?

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行政荣誉具有共同性,不同时代、不同阶级社会、不同国家()。

A.都把高效的行政管理效率作为获得行政荣誉的基础

B.都把荣誉和贡献联系起来

C.都把忠于国家、忠于职守的行为等作为获得行政荣誉的基础

D.都承认获得广大公民的赞誉和尊敬才是真正的荣誉

E.都把荣誉与责任统一起来

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