A company receives a payment of $10000 on

题型:单项选择题

问题:

A company receives a payment of $10000 on 1 December, for rent on a property for December and January. On receipt, they correctly record it as cash and unearned revenue. If at 31 December, their year-end, they failed to make an adjustment entry related to this payment, what is the effect on the financial statements for the year()

A. Assets are overstated by $5000 and liabilities are overstated by $5000.

B. Assets are overstated by $5000 and owner’s equity is overstated by $5000.

C. Liabilities are overstated by $5000 and owner’s equity is understated by $5000.

考点:注册金融分析师一级金融分析师注册金融分析师一级
题型:单项选择题

患者,女性,30岁。溺水后出现呼吸困难来院。查体:神志清,急性病容,呼吸急促,呼吸42次/分,心率120次/分,口唇发绀,双肺可闻及广泛干湿性啰音。

其潮气量的设置采用()

A.小潮气量

B.大潮气量

C.先予以小潮气量再逐渐增加至大潮气量

D.先予以大潮气量再逐渐减少至小潮气量

E.可任意设置

题型:单项选择题

下列何者不属于人生的三大资金需求规划?()

A.购屋或换屋

B.紧急预备金

C.退休规划

D.子女教育

题型:单项选择题

(10分)A、B、C、D和甲有以下转化关系。已知物质甲是短周期元素组成的盐,且是某种消毒液的有效成分,沉淀D可溶于酸。

请回答下列问题:

(1)组成A的元素在周期表中位于第          周期第          族。

(2)鉴定C中阳离子(不考虑H+)的操作和现象是                             

(3)A转化为B时会放出无色气体E,在298K时1mol A完全反应放出热量QkJ,则该反应的热化学方程式为                                                      

(4)若A转化为C时无气体放出,写出该反应的化学方程式:

                                                              

(5)写出溶液C和溶液甲反应的离子方程式:                        

题型:单项选择题

在急性上呼吸道感染发病期间,应注意的事项,以下不正确的是()

A.戒烟

B.休息

C.多饮水

D.多运动提高免疫力

E.保持室内空气流通

题型:单项选择题

患者男,55岁。黄疸,皮肤瘀斑,慢性重症肝炎。AST70U/L,ALT87U/L,GGT70U/L,ALP170U/L,清蛋白10g/L,球蛋白45g/L,A/G下降,总胆红素53μmol/L,直接胆红素24.5μmol/L.APTT65.5s,PT20.4s,TT24.5s,Fg2.lg/L。

该患者出凝血检测结果异常,主要是因为()。

A.肝细胞破坏,合成凝血因子不足

B.凝血因子破坏过多

C.使用抗凝剂

D.凝血因子半衰期减少

E.以上均不是

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