某公司年初存货为30000元,年初应收账款为25400元;年末流动比率为2:1;速动

题型:单项选择题 案例分析题

问题:

某公司年初存货为30000元,年初应收账款为25400元;年末流动比率为2:1;速动比率为1.5:1,存货周转率为4次,年末流动资产合计为54000元,销售收入总额为312200元,并且已知该公司的流动资产由存货和应收账款两部分构成。

应收账款周转天数加存货周转天数为营业周期,该公司的营业周期为()天。

A.120

B.122

C.126

D.128

考点:助理理财规划师(三级)财务与会计财务与会计题库
题型:单项选择题 案例分析题

医疗单位购买一类精神药品须持有

A.精神药品购用印鉴卡

B.精神药品购用卡

C.精神药品专用章

D.精神药品购用证明

E.精神药品使用许可证

题型:单项选择题 案例分析题

配送中心在运转过程中,为降低物流成本,要对其流程进行优化管理。首先是在()建立预约机制。

A.配送环节 

B.进货环节 

C.出货环节 

D.流通加工环节

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基干民兵由()以下复员军人和经过挑选的军事素质较好的男女青年组成。

A.35岁

B.28岁

C.25岁

题型:单项选择题 案例分析题

St. Patrick’s Day is celebrated on March 17, his religious feast day and the anniversary of his death in the fifth century. Legend has it that this patron saint had given a sermon from a hilltop that drove all the snakes from Ireland. He also used the three-leafed shamrock to represent the Trinity-how the Father, the Son, and the Holy Spirit could all exist as separate elements of the same entity-and converted the pagans to Christianity. The Irish have observed this day as a religious holiday for hundreds of years. People wear green in memory of the Emerald Isle and wear shamrocks.

The first St. Patrick’s Day parade, however, took place not in Ireland, but in the United States. Irish soldiers serving in the English military marched through New York City on March 17, 1762. Along with their music, the parade helped the soldiers, as well as fellow Irishmen serving in the English army, to reconnect with their Irish roots.

Over the next thirty-five years, Irish patriotism among American immigrants flourished, prompting the rise of so-called "Irish Aid" societies, like the Friendly Sons of Saint Patrick and the Hibernian Society. Each group would hold annual parades featuring bagpipes (which actually first became popular in the Scottish and English armies) and drums.

Up until the mid-nineteenth century, most Irish immigrants in America were members of the Protestant middle class. When the Great Potato Famine hit Ireland in 1545, close to a million poor, uneducated, Catholic Irish began to pour into America to escape starvation. Despised for their religious beliefs and funny accents by the American Protestant majority, the immigrants had trouble finding even menial jobs. When Irish Americans in the country’s cities took to the streets on St. Patrick’s Day to celebrate their heritage, newspapers portrayed them in cartoons as drunk, violent monkeys.

However, the Irish soon began to realize that their great numbers endowed them with a political power that had yet to be exploited. They started to organize, and their voting block, known as the "green machine," became an important swing vote for political hopefuls. Suddenly, annual St. Patrick’s Day parades became a show of strength for Irish Americans, as well as a must-attend event for a slew of political candidates. In 1948, President Truman attended New York City’s St. Patrick’s Day parade, a proud moment for the many Irish whose ancestors had to fight stereotypes and racial prejudice to find acceptance in America.

Which of the following events did NOT happen on March 17()

A. St. Patrick’s death

B. St. Patrick’s conversion of the Irish pagans

C. Irish people wearing shamrocks

D. The first parade in memory of St. Patrick

题型:单项选择题 案例分析题

清人黄遵宪在《蚕客篇》中写道:“国初海禁严,立意比驱鳄。借端累无辜,此事实大错。”以下对此诗提到的“国初”之政策所作的分析不正确的是()

A.直接原因是为对付东南沿海的抗清斗争

B.实施该政策后与外国完全断绝往来

C.其根源是自给自足自然经济占统治地位

D.是重农抑商政策在特定时期领域的体现

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