某工业企业月初库存原材料计划成本为8 000元，材料成本差异借方余额为500元，本月

发布时间：2017-12-06 03:57 │ 来源：www.tikuol.com

题型：单项选择题

问题：

某工业企业月初库存原材料计划成本为8 000元，材料成本差异借方余额为500元，本月发出材料计划成本为5 000元，本月10日购入原材料的实际成本为2 100元，计划成本为2 000元。本月月末库存材料的实际成本为( )元。

A．5 000

B．5 300

C．4 700

D．5 600

考点：会计资格考试初级会计(会计实务)初级会计实务

题型：单项选择题

你即将进入初中了，3年后你又将进入高中．如果现在给你l0000元钱存入银行到上高中时再用，你准备怎样存这笔钱，设计一个合理的存款方案．

现行利率表

一年	二年	三年
1.98%	2.25%	2.79%

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题型：单项选择题

任务型阅读

      The following people are expressing their thoughts (1-5) to show their concern for food, environment
and so on. After that are pieces of related information (A--F) . Now decide which piece of information
would be most suitable for the thought and idea mentioned in questions1-5 and mark your answer letter (A-F) on your answer sheet. There is one extra paragraph which you do not need to use.

     ______1. How I was struck by the clear water and fresh air in my childhood! But everything has
changed, that is, the clear water and fresh air are nowhere to be found again as they were.  Above all, a
great deal of waste hardly rots away.
     ______2. More and more people are beginning to have a good knowledge of the importance of a
safer and cleaner environment, which in turn forces the business to be cleaned up.
______3. Organic products are getting more and more popular among people, but we should know the
fact that organic products might also have something to do with pesticides.
     ______4. I`m very much fond of growing some vegetables of my own in my small garden, for many
vegetables on sale in markets are actually becoming more and more dangerous as a result of widespread
pesticides.
     ______5. Nowadays it is very convenient for consumers to find and buy green food in supermarkets
as they are clearly marked.
    A. "Organic produce is always better, "Gold said. "The food is free of pesticides(农药) ,and you are
generally supporting family farms instead of large farms. And more often than not it is locally grown and
seasonal, so it is tastier." Gold is one of a growing number of shoppers buying into the organic trend, and
supermarkets across Britain are counting on more like him as they grow their organic food business.
      B. Market research shows that Gold and others who buy organic food can generally give clear
reasons for their preferences - but their knowledge of organic food is far from complete. For example,
small amounts of pesticides can be used on organic products. And about three quarters of organic food
in Britain is not local but imported to meet growing demand. "The demand for organic food is increasing
by about one third every year, so it is a very fast-growing market, "said Sue Flock, a specialist in this line
of business.
     C. Many cities around the world today are heavily polluted. Careless methods of production and lack
of consumer demand for environment-friendly products have contributed to the pollution problem. One
result is that millions of tons of glass, paper, plastic, and metal containers are produced, and these are
difficult to get rid of.
      D. However, today, more and more consumers are choosing "green" and demanding that the products they buy should be safe for the environment. Before they buy a product, they ask questions like these:
"Will this shampoo damage the environment?"  "Can this metal container be reused or can it only be used
once?"
     E. Only a few years ago, it was impossible to find green products in supermarkets, but now there are
hundreds. Some supermarket products carry labels(标签) to show that the product is green. Some
companies have made the manufacturing(制造) of clean and safe products their main selling point and
emphasize it in their advertising.
     F. The concern for a safer and cleaner environment is making companies rethink how they do business. No longer will the public accept the old attitude of "Buy it, use it, throw it away, and forget it." The public
pressure is on, and gradually business is cleaning up its act.

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题型：单项选择题

细胞膜上与细胞的识别、信息传递有着密切关系的是（）

A、糖蛋白

B、磷脂

C、脂肪

D、核酸

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题型：单项选择题

某企业以资本公积转增实收资本，会计人员对此项经济业务应该编制( )。

A．收款凭证
B．付款凭
C．转账凭
D．单式凭证

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题型：单项选择题

行政确认的主体有哪些？（）

A.特定的国家行政机关

B.所有的国家行政机关

C.法律法规授权的组织

D.国有企业

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