某企业目前A产品销售收入为6000万元,总成本为4500万元,其中固定成本为900万

题型:问答题

问题:

某企业目前A产品销售收入为6000万元,总成本为4500万元,其中固定成本为900万元。该企业准备改变目前的信用政策,有甲、乙两个方案可供选用:

甲方案给予客户60天信用期限,预计销售收入为7500万元,货款将于第60天收到,其信用成本共计210万元;乙方案的信用政策为(2/10,1/20,n/90),预计销售收入为8100万元.将有50%的货款于第10天收到,10%的货款于第20天收到,其余40%的贷款于第90天收到(前两部分货款不会产生坏账,后一部分贷款的坏账损失率为该部分贷款的2%),收账费用为30万元。企业改变信用政策后将不改变目前的变动成本

率。企业的资金成本率为10%。

[要求]

通过计算判定企业应采用哪个方案。

考点:注册会计师财务成本管理注册会计师流动资金管理
题型:问答题

改革开放以来,我国非公有制经济快速发展,占GDP的比重已超过1/3,提供了城镇75%以上的就业岗位,缓解了就业压力。上述材料表明非公有制经济是: ( )

A社会主义经济制度的基础 B我国农村的主要经济形势

C解决我国就业问题的根本途径 D 影响我国经济发展的重要力量

题型:问答题

在每一张记账凭证上都必须签名或盖章的会计人员包括______。

A.制证人员

B.记账人员

C.会计主管

D.出纳人员

题型:问答题

食管腐蚀伤一般表现为吞咽疼痛、吞咽困难等急性期的症状,这些症状一般持续()

A.1~3天

B.4~7天

C.1~2周

D.2~3周

E.1~2月

题型:问答题
Towards the end of the baseball game, a controversial call was given. At full speed Paul Harvey slid home(本垒)and, thinking he had just ___36___ a game-changing run, he stood up only to face the words, “You’re ___37___!”
Angry, he threw off his helmet and ran over to explain to the ___38___ why the call was wrong. Before his ___39___ really got out of control, someone pulled him away, and he walked to the bench---___40___.
Long after the coaches, players, and fans had gone home, he realized the impact of his ___41___. Like most of us do when we are faced with the __42___ of our actions, he could have just let it go, reasoning, “Everybody ___43___ it.”
However, in the silence of his heart, he knew that just ___44___ everyone else does it, that doesn’t make it all right. And so, long after his friends had gone home, he ___45___ that coach back up to the school—not to ___46___ his car. No, the boy tracked this man down so he could tell him face to face, “I’m sorry, Sir. It was all my___47___.”
It takes true courage to stand up to face the ___48___ we all make and say, “I was wrong. I’m sorry.” What makes this ___49___ unique is that it wasn’t meant for the world to ___50___, it was meant simply as a way to stay ___51___ to his own heart.
The truth is at one time or another we have all been this boy --- ___52___ out in anger, saying hurtful things, and feeling ___53___ for doing so. But the real test comes later when we are ___54___ with the choice to say “sorry” or to walk away thinking, “Ah, they’ll get over it.”
Maybe the “they” is a customer, a friend, or a child. Whoever it is, don’t pass up the opportunity to get right with your own heart. The time for apology is now! Courage is a ___55___ of the heart.
小题1:
A.brokenB.scoredC.hitD.completed
小题2:
A.downB.inC.offD.out
小题3:
A.judgeB.fanC.coachD.player
小题4:
A.temperB.strengthC.moodD.spirit
小题5:
A.peacefulB.paleC.hopefulD.disappointed
小题6:
A.explanationB.argumentC.performanceD.behavior
小题7:
A.satisfactionB.guiltC.embarrassmentD.pride
小题8:
A.doesB.hatesC.likesD.receives
小题9:
A.untilB.becauseC.whenD.if
小题10:
A.accompaniedB.sentC.broughtD.tracked
小题11:
A.repairB.cleanC.destroyD.drive
小题12:
A.faultB.rudenessC.mistakeD.carelessness
小题13:
A.promise B.impolitenessC.effortD.attempt
小题14:
A.situationB.excuse C.announcementD.apology
小题15:
A.praiseB.rememberC.hearD.see
小题16:
A.trueB.stillC.calmD.sensitive
小题17:
A.settingB.actingC.lookingD.holding
小题18:
A.regretfulB.braveC.nervousD.right
小题19:
A.offeredB.awardedC.presentedD.charged
小题20:
A.matterB.descriptionC.bottomD.expression
题型:问答题

水银气压表观测的本站气压必须经过()三步订正。

A.重力

B.纬度

C.温度

D.高度

E.器差

更多题库