某公司2001年度利润表中“主营业务成本”项目的金额为60万元,本年增值税进项税额为

题型:单项选择题

问题:

某公司2001年度利润表中“主营业务成本”项目的金额为60万元,本年增值税进项税额为8.4万元,存货的年初数为50万元,年一个末数为56万元,应付账款的年初数为83万元,年末数为92万元,预付账款的年初数为25万元,年末数为13万元,当年计入生产成本、制造费用中的工资费用为12万元;不考虑其他特殊情形,现金流量表中“购买商品、接受劳务支付的现金”项目的金额为( )万元。

A.61.4

B.80

C.103.4

D.115.4

考点:注册会计师会计注册会计师会计35
题型:单项选择题

阅读理解。

      Sam had a shop in the middle of the town. He sold pictures every day. All the

pictures were cheap. Lasi Saturday a woman came into the shop and looked at the

pictures. Then she took up one of them and asked, “How much do you want for this one?"

      Sam looked at it for a second and said,"This one is for ten dollars.’,

    “Ten clollars? Can I have it for one dollar?"asked the woman.

    “One dollar?"Sam said angrily, "You'll have to pay one dollar for a good piece of paper.”

    “Oh,but it was clean then,"the woman said.

根据短文内容,判断正(T)误(F)。

( )1. Sam's pictures were cheap because they were not good enough.

( )2. When the woman saw the picture, she decided to buy it at once.  

( )3. Sam was angry when he heard what the woman said.

( )4. In Sam's shop people could buy a good piece of paper for one dollar.

( )5. The woman didn't understand art at all.

题型:单项选择题

下列关于生活中的一些现象的说法,不正确的一项是( )。

A.声音在固体中传播速度比气体、液体中都快

B.通过向云层喷洒干冰从而实现人工降雨的过程包括升华和液化两个原理

C.水滴掉在温度不同的两块铁板上,灼热的铁板比温热的蒸发得更快

D.冬天雪地里脏雪颜色深,吸收的光热多,比干净的雪融化快

题型:单项选择题

预计某宗房地产未来第一年的净收益为20万元,此后每年的净收益会在上一年的基础上增加2万元,收益期限可视为无限年,该类房地产的报酬率为8%。则该宗房地产的收益价格为()万元。

A.312.5

B.250

C.562.5

D.812.5

题型:单项选择题

六氟化硫断路器的灭弧方式为()。

A、他能式

B、自能式

C、混合式

题型:单项选择题

法院依法对金钱债权强制执行时,通常采取哪些执行措施()

A.查询

B.冻结

C.划拨

D.变卖

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