某小规模纳税企业因洪水灾害造成一批库存材料毁损,其实际成本为30000元,应由保险公

题型:单项选择题

问题:

某小规模纳税企业因洪水灾害造成一批库存材料毁损,其实际成本为30000元,应由保险公司赔偿21000元,残料价值为300元。则该批毁损材料应计入“营业外支出”的金额为( )元。

A.30000
B.6000
C.9000
D.8700

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

If you go to a fast food restaurant, you will probably see a lot of teenagers. Today, many teenagers are overweight, and this is because of their bad eating habits. Most teenagers are fond of food with a lot of fat, oil, salt and sugar. People call this kind of food “junk food”.

But bad eating habits go beyond fast food. We find many teenagers eat unhealthily. Some don’t have breakfast before they go to school. During the day, some don’t have a proper meal for lunch. In a recent survey at one school, scientists found that over two thirds of the students didn’t follow a healthy diet. They didn’t like vegetables, and many of them didn’t like to eat fruits. They preferred to eat food with a lot of salt, sugar, or fat.

Parents today also worry about their children’s diet. Some doctors give the following advice:

Teenagers shouldn’t eat too much junk food.

Teenagers shouldn’t eat food with too much salt. Salt can cause high blood pressure in the future.

Teenagers should eat food without much fat, oil and sugar.

Teenagers need to eat some fruits and vegetables every day. Fruits and vegetables are rich in vitamins(维生素)and have little fat.

Teenagers need to drink more milk. Milk will help their bones grow.

Teenagers need to eat breakfast every day. It is good for their body and mind.

小题1:How many pieces of advice are given by the doctors in the passage?

A.Five

B.Eight

C.Six

D.Seven小题2: Which of the following is RIGHT?

A.Today all teenagers are overweight.

B.Scientists found two thirds of the students didn’t have a healthy diet.

C.Parents are worried about their children’s diet today.

D.Milk, fruits and vegetables are not good for children.小题3: It’s right to ___________ according to the passage.

A.eat junk food

B.eat food with too much salt

C.drink milk and eat junk food often

D.eat vegetables that are rich in vitamins小题4:The main purpose of the passage is to tell the children____________.

A.how to keep a healthy diet

B.to eat fruits and vegetables

C.how to have a proper meal for lunch

D.not to eat junk food

题型:单项选择题

中国某航空公司属下一国际航班客机从日本东京启程飞往齐齐哈尔,飞行到公海海域时,日本公民甲寻衅闹事,将航班客机乘务员乙打成重伤,甲被该客机安全人员制止。为了及时抢救乙,飞机进入我国领空时就近在我国大连市降停并在将乙送往医院后又飞往齐齐哈尔。下列法院中哪一个是本案的审判管辖法院( )

A.齐齐哈尔市中级人民法院

B.日本东京市地方法院

C.中国大连市中级人民法院

D.齐齐哈尔市或中国大连市地方基层法院

题型:单项选择题

资源子网的主要组成单元是( )。

A.计算机硬件

B.主机

C.服务器

D.信息资源

题型:单项选择题

生产加工与流通加工的不同在于是否()。

A.制造或改变商品的使用价值

B.制造商品价值

C.创造商品的独特功能

D.商品的个性化

题型:单项选择题

使用汽压一定,真空度越高,总温差就越大。

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