武矿股份有限公司(以下简称武矿公司)是一家从事矿产品的生产和销售的大型国有控股矿业公

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问题:

武矿股份有限公司(以下简称武矿公司)是一家从事矿产品的生产和销售的大型国有控股矿业公司,武矿公司共有1000名职工,该公司实行累积带薪缺勤制度。该制度规定,每个职工每年可享受5个工作日带薪病假,未使用的病假只能向后结转一个日历年度,超过1年未使用的权利作废,不能在职工离开公司时获得现金支付;职工休病假是以后进先出为基础,即首先从当年可享受的权利中扣除,再从上年结转的带薪病假余额中扣除;职工离开公司时,公司对职工未使用的累积带薪病假不支付现金。2×14年12月31日,每个职工当年平均未使用带薪病假为2天。根据过去的经验并预期该经验将继续适用,武矿公司预计2×15年有950名职工将享受不超过5天的带薪病假,剩余50名职工每人将平均享受6天半病假,假定这50名职工全部为总部各部门经理,该公司平均每名职工每个工作日工资为300元。 要求: 编制武矿公司2×14年末因带薪假而确认的相关分录。

考点:注册会计师职工薪酬职工薪酬题库
题型:问答题 案例分析题

某患者,右额部受伤后出现右眼上睑下垂,眼球运动受限,视力下降不明显。

上述最可能的诊断是()

A.眶尖综合征

B.眶上裂综合征

C.上睑提肌受损

D.动眼神经核受损

E.眶内出血

题型:问答题 案例分析题

阅读理解。

    I still remember the days when I was a youthful student in an engineering school. I

lived a casual life, without caring about the future. I smoked, drank with friends and

made girl friends. Little did I realize that casualness would certainly lead to loss.

    Two years had passed and I was staring down a report card that highlighted FAIL in

more than half the subjects. I didn't care, at least not till my dad found out about it.

You see, I studied in India and unlike the United States where the students are expected

to finance their own education, my dad financed me.

    Then came the day when my dad found out my habit of smoking. He lost his temper

but he just told me, "Son, your allowance is cut in half from this moment on". It hit me

like a roundhouse kick (回旋踢) from Bruce Lee. I was jolted (震摇) out of my bones!

I couldn't comprehend how to pay off the debts that I had accumulated in college. I owed

everybody money: the grocery store, the bars, the restaurants, my friends, etc. I was living

a life filled with credit.

    When I went back to college, I knew that if I don't change the way I live my life I

won't be able to pay everybody off. So I decided to make some changes, drastic changes.

I quit smoking, cut off from my friends who led me down the wrong road, starting hanging

out in libraries and reading my engineering books.

    One year later, I went from a miserable failure to a magna cum laude (优等成绩). Life

was never the same again. This incident made me know that anything is possible if you take

action and do something about it, however small or large. Even today it still motivates me

when I feel that I'm about to lose or give up. It reminds me that I can do it!

1. The author wrote this text with the purpose of _____. [ ]

A. introducing his university life to the teenage readers

B. encouraging those lazy students to study hard at school

C. showing you can overcome any difficulty if you take action

D. calling on the readers not to develop bad habits in college

2. The author didn't care about his study until _____. [ ]

A. he entered the engineering school

B. he was in heavy debt he couldn't bear

C. he decided to give up smoking

D. his allowance was cut in half

3. The underlined sentence in the last paragraph means that the author _____. [ ]

A. paid off his debt and life wasn't hard for him any more

B. removed his bad habits and didn't lead a casual life

C. never hung out with his friends but studied all day

D. began to live a happy life due to his good grades

4. Which of the following statements is TRUE? [ ]

A. Students tended to earn money for college expenses in America.

B. The author did well in making good friends in the school.

C. The author made great progress with the help of his friends.

D. Students were encouraged to do part-time jobs in Indian schools.

题型:问答题 案例分析题

太阳中风证,其发热的特点是()

A.翕翕发热

B.蒸蒸发热

C.身大热

D.烦热

E.潮热

题型:问答题 案例分析题

建筑外窗金属窗、塑料窗材料复验必须检验的项目有()。

A.抗风压性

B.强度

C.厚度

D.空气渗透性能

E.雨水渗漏性能

题型:问答题 案例分析题

道岔左(右)位:面对道岔尖轨,左手为右位,右手为左位。

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