正台股份有限公司1999年的年度财务报告批准报出日为2000年4月30日。某会计师事

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问题:

正台股份有限公司1999年的年度财务报告批准报出日为2000年4月30日。某会计师事务所于2000年2月1日在审计该公司会计报表时,发现该公司1999年应计人工程成本的利息费用500 000元,误计入当期财务费用。该公司应对此重大会计差错予以更正。该公司适用的所得税税率为33%,按净利润的10%提取法定盈余公积,按净利润的5%提取法定公益金。
要求:
(1)根据上述资料,编制相关的会计分录。
(2)列出应调整的1999年度资产负债表有关项目的名称及金额。

考点:会计资格考试中级会计(会计实务)中级会计实务
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把24写成两个质数相加的形式:

24=(    )+(    )=(    )+(    )=(    )+(    )

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远志的功效是()

A.既能祛痰开窍,又能通经活络

B.既能祛痰开窍,又能凉肝息风

C.既能祛痰开窍,又能活血通经

D.既能祛痰开窍,又能化湿和胃

E.既能祛痰开窍,又能交通心肾安神

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患者,女性,47岁,潮热,无其他慢性病史,孕3产2,近1年来月经周期紊乱,经量时多时少,最近闭经3个月后 * * 淋漓出血半月来院就诊。

绝经后雌激素缺乏引起的远期改变有()

A.骨质疏松症

B.与早老性痴呆有关

C.易怒

D.盆底肌肉松弛

E.血管舒缩功能障碍

题型:问答题

李某,男,38岁,患痰饮病,症见胸胁支满,心下痞闷,胃中有振水音,脘腹喜温畏冷,泛吐清水痰涎,饮入易吐,口渴不欲饮水,头晕目眩,心悸气短,食少,大便溏薄,舌苔白滑,脉弦细而滑。辨证应属()

A.痰饮脾阳虚弱证

B.痰饮饮留胃肠证

C.悬饮邪犯胸肺证

D.悬饮饮停胸胁证

E.悬饮络气不和证

题型:问答题

People often recall having felt chilled before the onset of a cold. This supports the hypothesis that colds are, at least sometimes, caused by becoming chilled; it is the chill that allows a rhino virus, if present, to infect a person. Which of the following, if true, most seriously weakens the force of the evidence cited above

A.Being chilled is a form of stress, and stress lowers the defenses of a person’s immune system, which guards against infection.

B.After a rhino virus has incubated in a person for several days, the first symptom it causes is a feeling of chilliness.

C.People who are tired and then become chilled are more likely to catch severe colds than are people who are chilled without being tired.

D.Some people who catch colds are not sure what it was that allowed them to catch cold.

E.(E) Rhino viruses are not always present in the environment, and so a person could become chilled without catching a cold.

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