下列关于结转本年利润账结法的表述中,正确的有()。 A."本年利润"科目本年余额反映

题型:多项选择题

问题:

下列关于结转本年利润账结法的表述中,正确的有()。

A."本年利润"科目本年余额反映本年累计实现的净利润或发生的亏损

B.各月均可通过"本年利润"科目提供当月及本年累计的利润(或亏损)额

C.年末时需将各损益类科目的全年累计余额结转入"本年利润"科目

D.每月月末各损益类科目需将本月的余额结转入"本年利润"科目

考点:会计资格考试初级会计(会计实务)初级会计实务2014年全国统一考试真题
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以下是客观唯心主义的是( )。

A.吾心即是宇宙

B.理在事先

C.心外无物

D.物是观念的集合

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患者男,32岁,因“摔伤后左膝着地,左膝疼痛”来诊。查体:左膝肿胀,膝关节活动不利。红细胞沉降率、抗链球菌溶血素“O”试验均正常,关节穿刺抽出液体20ml,质清、稀。封闭治疗和口服中药后疼痛稍缓解。

患者应诊断为()

A.膝关节创伤性滑膜炎

B.膝关节半月板损伤

C.髌骨软骨软化症

D.膝关节半月板损伤

E.膝关节内侧副韧带损伤

F.膝关节滑囊炎

G.退行性膝关节炎

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If we take a close look at successful language learners, we may discover a few techniques (技巧) which makes language learning easier for them.
(16) , successful language learners are independent learners. They do not depend on (依赖) books or teachers; they (17) their own way to learn the language. They try to find the patterns and the rules for themselves, (18) waiting for the teacher to explain everything. They are good guessers who look for clues to form their (19) conclusions which are very different from others’.
Successful language learning is (20) learning. Therefore, successful learners do not wait for a chance to use the language; they (21) such a chance. They find people who speak the language and ask these people to correct them (22) they make mistakes. They will try anything to communicate. When communication is difficult, they can (23) information that is incomplete (不完整的). It is more important for them to learn to (24) in the language than to know the meaning of every word.
Finally, successful language learners are learners with a (25) in order to communicate with these people and learn from them. They want to learn a language because they are interested in the language and the people who speak it. It is necessary for them to learn the language.

Ⅱ. 完形填空

/Close
阅读下面短文,从短文后所给各题的四个选项(A、B、C和D)中选出一个最佳选项。

A.break

B.check

C.download

D.accept

题型:多项选择题

气旋中心附近的天气一般是()

A、干燥

B、阴雨

C、晴朗

D、以上都不是

题型:多项选择题

会计师事务所防范法律责任风险的对策包括()

A.签订审计业务约定书,明确会计人员和审计人员的责任

B.加强职业道德教育

C.提高审计人员的专业胜任能力

D.建立有效的质量控制体系

E.缩小审计范围,简化审计程序

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