某企业坏账核算采用备抵法,并按应收账款年末余额百分比法计提坏账准备,各年计提比例均假

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问题:

某企业坏账核算采用备抵法,并按应收账款年末余额百分比法计提坏账准备,各年计提比例均假设为应收账款余额的5%。该企业计提坏账准备的第一年的年末应收账款余额为 120万元;第二年客户甲单位所欠1.5万元账款按规定确认为坏账,应收账款期末余额为140万元;第三年客户乙单位破产,所欠1万元中有4000元无法收回,确认为坏账,期末应收账款余额为130万元。第四年已冲销的甲单位所欠1.5万元账款又收回1万元,年末应收账款余额为150万元。则该企业因对应收账款计提坏账准备在四年中累计计入管理费用的金额为 ( )元。

A.2.4万

B.7.4万

C.7.5万

D.8.4万

考点:注册税务师财务与会计注册税务师财务与会计
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人突然受到寒冷刺激时,引起骨骼肌收缩而打寒颤。下列关于该反射的叙述,错误的是[ ]

A.该反射的效应器是骨骼肌

B.该反射弧的感受器主要分布在身体的皮肤中

C.该反射弧的反射中枢应包括大脑皮层、下丘脑和垂体

D.寒冷刺激以电和化学信号的形式在反射弧中进行传导和传递

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反复阅读结合尝试背诵的效果优于单纯的重复阅读。

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甲公司得知乙公司正在与丙公司谈判。甲公司本来并不需要这个合同,但为排挤乙公司,就向丙公司提出了更好的条件。乙公司退出后,甲公司也借故中止谈判,给丙公司造成了损失。根据现行的宪法及法律知,甲公司的行为属于( )。

A.欺诈

B.以合法形式掩盖非法目的

C.恶意磋商

D.正常的商业竞争

题型:多项选择题

用罗马数字Ⅰ-表示凝血因子,其中缺下列哪一因子()

A.因子Ⅵ

B.因子Ⅲ

C.因子Ⅳ

D.因子Ⅴ

E.因子

题型:多项选择题

Sometimes geopolitical lessons come from the strangest places. With Eric Schmidt stepping down as CEO of Google and replaced by founder Larry Page, I can’t help but wonder if world leaders are taking note. Google perfected the horizontal business model. To the delight of enthusiasts of David Ricardo, the comparative economist, the company does one thing really well search and has built an ecosystem for others to flourish using it as a platform.

Contrast this with IBM and AT&T, long past their expiration dates as successful vertical companies. It’s no coincidence that the Soviet Union and IBM, two raging, top-down, command-and-control systems, collapsed at about the same time. What do I mean by vertical In its heyday, IBM did everything from soup to nuts. Designed chips, wrapped plastic around them, wrote operating systems and applications, and then sold and serviced mainframes. The giant captured half of computer-industry sales and 80 percent of profits until horizontal companies Intel and Microsoft knocked it out at its knees. AT&T owned phones and switches and long-distance lines until a very horizontal Internet and companies like Skype changed the economics of the phone call. These same dynamics are now driving the world economy into a productive horizontal enterprise. And it’s about time.

Economies are about increasing the standard of living of their participants. If you don’t have an economic system to create productivity, you end up stealing it from your neighbors. Think Roman Empire. Or the British who colonized large parts of the world to lock up natural resources to plug into their manufactories. Both very vertical. As of 1989, the United States of America became the world’s sole superpower. But what is America going to do with this status Unlike past empires, there’s no incentive to take over the rest of the world. Why take over a country and deal with the headaches of a welfare system, and have to fix the plumbing in Uzbekistan, when you can buy its output on the cheap, even ordering its goods over the Web Despite all the protests, globalization instills peace. Trade now represents 26 percent of world GDP, up from 18 percent in 1990.

Globalization has linked the free world in a smart horizontal alliance. Computers, cell phones, and fiber optics are not made in any single country to be exported worldwide, but instead have components and labor from more than 30 inseparable countries, including China and Vietnam. Horizontal rules!

Without much forethought or planning, the world has structured itself into a horizontal wealth-creating and peace-maintaining system—a productive system that actually increases the standard of living of all the participants, not just those in the United States. America still sits on top of the heap, sure, but wealth has increased for every country, company, and person that contributes. And they get rich not by stealing from the rest of the world, but by adding value to the food chain. Just ask Google.

It is implied in the last paragraph that Google could create miracle because()

A. it has distributed its service to every corner of the world

B. it has adapted successfully to the changed economics

C. it has helped to raise the living standards of the world

D. it has not stolen technology from the rest of the world

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