2013年2月10日,A公司销售一批材料给B公司,同时收到B公司签发并承兑的一张面值

题型:单项选择题

问题:

2013年2月10日,A公司销售一批材料给B公司,同时收到B公司签发并承兑的一张面值100000元、年利率7%、期限为6个月,到期还本付息的票据。当年8月10日,B公司发生财务困难,无法兑现票据,经双方协议,A公司同意B公司用一台设备抵偿债务。这台设备的历史成本为120000元,累计折旧为30000元,计提的减值准备为9000元,公允价值为87000元。清理过程中发生清理费用1000元。假定不考虑其他相关税费。B公司应确认的债务重组利得为()元。

A.17500

B.11500

C.9000

D.16500

考点:注册税务师财务与会计注册税务师(财务与会计)模拟试题一
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如果两个数的乘积是1,那么这两个数互为倒数.______.

题型:单项选择题

下列选项,不属于膀胱造影的术前准备的是

A.排尿

B.清洁肠道

C.备好导尿管

D.碘过敏试验

E.备好注射用水和容器

题型:单项选择题

Increasingly, the development of tourism is seen to have an effect on the environment. Erosion (磨损) is one problem. The steps and stones of major popular (51) like Shakespeare’s birthplace or Stonehenge (巨石阵) are literally being worn away by millions of foreign feet. The (52) in the case of Britain’s best known prehistoric monument has been to use railings to keep visitors at a distance. Such measures can hardly be (53) in the house of the Bard, however, where tourists want to enter the actual building.

Overcrowding in cities, towns and villages is (54) problem. Traffic jams are an outcome. In narrow roads, tourist vehicles cause congestion. (55) traders and residents cannot get around to do their work. Car parks fill up, (56) strangers park their cars where they can: in streets, across gateways, in lay-bys, or even in (57) driveways. This causes obstruction. The sheer weights of in-comers can be a hazard. Thus Venice, a city built for half a million inhabitants, is (58) by another half million who populate the city daily in the tourist (59) —eight million visits each year. The mayor recently decided to (60) visitors to 90,000 a day. the only way to save the city from overcrowding.

57().

A.public 

B.private 

C.remote 

D.personal

题型:单项选择题

The circulation around a low pressure center in the Northern Hemisphere is().

A.counterclockwise

B.variable

C.clockwise

D.anticyclonic

题型:单项选择题

男性,52岁,车祸致骨盆骨折,脾破裂。脾切除术后胃瘫,给予静脉输入25%葡萄糖400ml和其他液体,术后10天患者出现皮肤、巩膜黄染,并进行性加重。化验血糖20.3mmol/L。出现黄疸的最可能的原因是

A.复合伤导致肝功能失代偿

B.糖代谢紊乱导致肝功能损害

C.电解质紊乱导致肝功能损害

D.药物中毒导致肝功能损害

E.输血所致血管内溶血

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