事业单位取得的无主财物变价收入,在会计处理时应贷记的会计科目是( )。 A.其他收

题型:单项选择题

问题:

事业单位取得的无主财物变价收入,在会计处理时应贷记的会计科目是( )。

A.其他收入
B.事业收入
C.应缴财政专户款
D.应缴预算款

考点:会计资格考试初级会计(会计实务)初级会计实务
题型:单项选择题

阅读理解。

     In the United States, sixteen, eighteen and twenty-one are important ages in a person's life. There are no

special celebrations for these birthdays, but each is a time when a person can do new things. That shows

how she is no longer a child and has made the transition to adulthood.

     In the United States,after turning sixteen a person can work, get a driver's license, and leave home.

Sometimes the laws don't seem to make sense (表明): at eighteen people in the United States can have a vote

and join the army. But people are prohibited (禁止) from going into many nightclubs, buying drinks like beer

or wine until they are twenty-one.

     In many Latin American countries, a young woman's fifteenth birthday is important. At this age, she is no

longer considered to be a girl, but rather a woman. To mark this special day,families with fifteen-year-old

daughters have a celebration. The day begins with the young woman and her family going to church. Later,

there is a party and many guests are invited.

     In Japan, boys and girls are considered to be adults at the age of twenty. At this age, they are allowed by

law to vote, drink wine, and smoke. The second Monday in January is a national holiday called "Coming of

Age Day". On this day, twenty-year-olds celebrate by first going to a shrine (神庙) with their families. Later,

they listen to speeches given by city and school leaders. After that, many get together with family late into the

night.

     In some countries, birthday celebrations continue throughout adulthood. Some people celebrate their

fortieth and fiftieth birthdays, or the year when they retire, with a big party.

1. What does the word transition mean in Chinese?

A. 结束

B. 转变

C. 开始

D. 增加

2. In the USA, at which age can a person be allowed to drink wine?

A. Sixteen.

B. Eighteen.

C. Twenty.

D. Twenty-one.

3. Where do people regard a 15-year-old girl as a woman?

A. In Latin America. 

B. In Japan.

C. In the United States.

D. In Europe.

4. Which of the following activities is NOT mentioned on Coming of Age Day?

A. Going to a shrine. 

B. Listening to speeches.

C. Going to church. 

D. Getting together with family.

5. What's the main idea of the passage?

A. The age of adulthood is too young in some places but too old in others.

B. All over the world, people celebrate their each birthday till they retire.

C. There are special celebrations for 16th, 18th and 21st birthdays in every country.

D. There are special ages and celebrations that show a person is growing older.

题型:单项选择题

呼吸心搏骤停5分钟可发生()

A.呼吸性碱中毒 

B.代谢性碱中毒 

C.呼吸性酸中毒 

D.代谢性酸中毒 

E.呼吸性和代谢性酸中毒

题型:单项选择题

鲜或干的阔叶柑橘

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柜员收付现金发现长、短款,及时向()报告;发生一万(含)元以上长短款,现金业务主管及时向上级管理部门报告。营业终了,按规定及时挂账。

A.现金业务主管

B.普通柜员

C.低柜

D.高级柜员

题型:单项选择题

典型的一级复床除盐系统不适于处理()的原水。

A.碱度低

B.SO42-、Cl-含量高

C.含盐量低

D.硅酸含量低

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