力源公司2013年12月31日应收票据的账面余额为200万元,已提坏账准备30万元,

题型:单项选择题

问题:

力源公司2013年12月31日应收票据的账面余额为200万元,已提坏账准备30万元,应付票据的账面余额为70万元,其他应收款的账面余额为30万元。该企业2013年12月31日资产负债表中应收票据项目的金额为()万元。

A.200

B.170

C.100

D.70

考点:初级会计资格第七章财务报告第七章财务报告题库
题型:单项选择题

阅读下列应用文及相关信息,并按照要求匹配信息。请在答题卡上将对应题号的相应选项字母涂黑。

请阅读下列不同类型汽车的信息:

Toyota Electron-2006 (new): Toyota’s new car is both powerful and economical. Using a combination of fuel and electricity this car will not only save money on petrol bills, but it will also save the environment. Has air conditioner and leather seats. Price: $17,500

BMW Series 7-2006 (new): Judged the Car of Year” by Wheels Magazine this is the best high-class car on the market. It is big enough for 5 people but is smooth and fast. Has all the latest safety equipment and computer mapping system. Price: $84,900

Porsche 911-2006 (new): This newest Porsche is packed with the latest safety equipment and engine technology. It can hold 2 people and the roof can come down automatically for you to enjoy the fresh air. Has DVD entertainment system and computer mapping system. Price: $72,000

Chrysler Minibus-2005(second-hand): With its unique seating design, this vehicle can hold up to 14 people. Silver outside with black leather inside and in excellent condition. Has 2 automatic sliding doors plus DVD entertainment system. Price: $19,200

Ford Fairlane-1998(second-hand): With a traditional Ford design, this car is dark bule and is an ideal second car for the family. Mechanically in good condition. Has air conditioner and CD player. Price:$6,900

Honda Civic-1996(second-hand): This small, white, two-door car is easy to park and cheap to run. Inside and outside both in excellent condition. It uses very little fuel and is the perfect car for city driving. Has CD player. Price:$2,500

请阅读下列购车者的信息,然后匹配购车者与拟购买的汽车:

小题1:Robert Anderson. Robert has just been appointed the manager of a large international company. He wants to get a car that will impress his business colleagues yet is also suitable for transporting his wife and three children.

小题2:Julie Sunderland. Julie has recently moved into the city where she is studying. She needs a car that is cheap to buy and run so she can get to university and to her part-time job.

小题3:Bill Woodwar. Bill is the coach of the local football team and needs a car that can take the players and equipment to and from their games.

小题4:Mary Alderson. Mary’s rich dad promised he would buy her a new car for graduating from university. She wants something that is safe, that will allow her to enjoy listening to music and show off to her friends.

小题5:Kate Power. Kate needs to get a car to travel to her new job. But she feels guilty about the pollution she will cause so she wants a car that will do the least amount of harm to the environment.

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