下列各项中,不应计入营业外收入的是(  )。A.债务重组利得 B.处置固定资产净收益

题型:单项选择题

问题:

下列各项中,不应计入营业外收入的是(  )。

A.债务重组利得

B.处置固定资产净收益

C.收发差错造成存货盘盈

D.确实无法支付的应付账款

考点:会计资格考试初级会计(会计实务)初级会计实务真题2010年
题型:单项选择题

阅读理解。

     We have two daughters: Kristen is seven years old and Kelly is four. Last Sunday evening, we invited

some people home for dinner. I dressed them nicely for the party, and told them that their job was to join

Mommy in answering the door when the bell rang. Mommy would introduce them to the guests, and then

they would take the guests'coats upstairs and put them on the bed in the second bedroom.

     The guests arrived. I introduced my two daughters to each of them. The adults were nice and kind and

said how lucky we were to have such good kids.

     Each of the guests made a particular fuss over Kelly, the younger one, admiring her dress, her hair and

her smile. They said she was a remarkable girl to be carrying coats upstairs at her age.

     I thought to myself that we adults usually make a big "to do" over the younger one because she's the one

who seems more easily hurt. We do it with the best of intentions.

     But we seldom think of how it might affect the other child. I was a little worried that Kristen would feel

she was being outshined. I was about to serve dinner when I realized that she had been missing for twenty

minutes. I ran upstairs and found her in the bedroom, crying.

     I said, "What are you doing, my dear?"

     She turned to me with a sad expression and said,"Mommy, why don't people like me the way they like

my sister? Is it because I'm not pretty? Is that why they don't say nice things about me as much?"

     I tried to explain to her, kissing and hugging her to make her feel better.

     Now, whenever I visit a friend's home, I make it a point to speak to the elder child first.

1. What did the parents ask the sisters to do to welcome the guests?

A. To introduce themselves to the guests

B. To put away the guests' coats in another upstairs room.

C. To take off the guests' coats politely.

D. To entertain the guests with candies.

2. The underlined expression' make a big "to do" over' (paragraph 4) means ______.

A. show much concern about

B. have a special effect on

C. list jobs to be done for

D. do good things for

3. The guests praised Kelly for carrying coats upstairs because of her ______.

A. beautiful hair

B. pretty clothes

C. lovely smile

D. young age

4. Kristen felt sad and cried because ______.

A. the guest gave her more coats to carry

B. she didn't look as pretty as Kelly

C. the guests praised her sister more than her

D. her mother didn't introduce her to the guests

5. We can conclude from the passage that ______.

A. parents should pay more attention to the elder children

B. the younger children are usually more easily hurt

C. people usually like the younger children more

D. adults should treat children equally

题型:单项选择题

男性,15岁。头颈部,四肢及会阴部火焰烧伤4小时。查体:T37.0℃,P160次/分,R25次/分,BP60/44mmHg。烦躁不安,手足湿冷,无尿。烧伤总面积60%TBSA,深Ⅱ度20%,Ⅲ度30%。

首先要采取的紧急处理措施是()

A.立即吸氧

B.迅速建立静脉输液通路

C.气管切开

D.清创

E.应用广谱抗生素

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报表取数公式WFS(“2121”,月,“贷”,,,),表示的正确含义为()

A.取“应收账款”科目本月贷方发生额

B.取“应收账款”科目本月外币贷方发生额

C.取“应付账款”科目本月贷方发生额

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