"应收账款"项目应根据"应收账款"和"预收账款"科目所属各明细科目的期末借方余额合计

题型:判断题

问题:

"应收账款"项目应根据"应收账款"和"预收账款"科目所属各明细科目的期末借方余额合计减去"坏账准备"科目中与应收账款有关的坏账准备期末余额后的金额填列。()

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:判断题

阅读下列短文,从每题所给的四个选项(A、B、C、D)中,选出最佳选项。

    My name is Toby. I'm eighty-three years old now. I once knew the greatest man in England. William

Shakespeare was his name. I first met William near a big field of apple trees in the town named Stratford

in October, 1579. He told me he was 15 years old. He was two years older than me. He had a sister,

Joan, and two younger brothers, Gilbert and Richard. And the next year he had another brother, Edmund. After William's parents died, he and his sister lived with his mother's brother. I became his friend from that day until he died. We met nearly every day. We were friends for thirty years.

    I once worked with him in the theatre, through the good times and the bad times. William was good at

acting. He could make all kinds of people pleased. By 1592, he became very famous. He was always busy day and night. I don't know when he slept. He not only acted in plays, but also wrote his own plays. In his whole life, William wrote 37 plays in all. He was the best playwright in England.

    He wrote a play about love in 1595. It was Romeo and Juliet. He once used my name, Toby, in his

play-Twelfth Night. In this play, Sir Toby Belch was a big fat man, who liked drinking too much and

having a good time. Queen Elizabeth the First watched this play on the 6th of January, 1601. She liked

it.

    William Shakespeare is dead now, of course. He has been dead for more than thirty years. There's no

singing, no dancing, no plays. It isn't like that in my young days. But I can still think-and remember when

William and I were young, we had a good time in London, William and I…

1. Toby and William first met in ______. 

A. 1601

B. 1595

C.1592

D. 1579

2. Who was William's youngest brother?

A. Gilbert

B. Edmund

C. Richard

D. Joan

3. In the second paragraph, the underlined word "playwright" means "a person who ______".

A. writes plays

B. performs in plays

C. watches plays

D. works in a theatr.

4. Romeo and Juliet is a play about _______.

A. war

B. peace

C. love

D. friendship

题型:判断题

企业在资产负债表日,应当按照准则规定对外币货币性项目和外币非货币性项目进行处理,下列说法中正确的有( )。

A.外币货币性项目,采用资产负债表日即期汇率进行折算

B.外币货币性项目,资产负债表日即期汇率与初始确认时或者前—资产负债表日即期汇率不同而产生的汇兑差额,应计入当期损益

C.外币货币性项目,因资产负债表日即期汇率与初始确认时或者前—资产负债表日即期汇率不同而产生的汇兑差额,计入递延损益

D.外币货币性项目,资产负债表日即期汇率与初始确认时或者前—资产负债表日即期汇率不同而产生的汇兑差额,计入资本公积

E.以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额

题型:判断题

(9分)将0.1mol的镁铝混合物溶于100mL 2 mol·L1的H2SO4中,然后再滴加1 mol·L1的NaOH溶液。请回答:

(1)若在滴加NaOH溶液的过程中,沉淀质量m随加入NaOH溶液的体积V的变化如图所示。当V1=160mL时,则金属粉末中,n(Mg)=_______mol,V2=_______mL。

(2)若在滴加NaOH溶液的过程中,欲使Mg2、Al3刚好沉淀完全,则滴入NaOH溶液的体积V (NaOH)=_______mL。

题型:判断题

急性坏死溃疡性龈炎,龈沟内数量增加的厌氧菌是

A.梭形芽胞杆菌与螺旋体
B.具核梭形杆菌与螺杆菌
C.梭形杆菌与螺旋体
D.梭形杆菌与螺杆菌
E.梭形芽胞杆菌与螺杆菌

题型:判断题

在深孔爆破过程中进行炮孔堵塞时如何防止出现故障?

更多题库