企业以低于应付债务账面价值的现金清偿债务的,支付的现金低于应付债务账面价值的差额,应

题型:单项选择题

问题:

企业以低于应付债务账面价值的现金清偿债务的,支付的现金低于应付债务账面价值的差额,应当计入( )。

A.盈余公积

B.资本公积

C.营业外收入

D.其他业务收入

考点:注册税务师财务与会计注册税务师财务与会计
题型:单项选择题

汽车行驶的正前方有一座高山,汽车以12m/s 的速度匀速行驶。汽车鸣笛2s后,司机听到回声,则此时汽车距高山有多远?(设声音在空气中的传播速度为340 m/s)

题型:单项选择题

下列现象中不能用光的直线传播来解释或与光的直线传播无关的是(  )

A.日食、月食的形成

B.观看皮影戏

C.打雷时会听到雷声不断轰鸣

D.针孔照相机应用的是小孔成像原理

题型:单项选择题

第二节:阅读下列材料,从所给的六个选项(A、B、C、D、E和F)中选出符合各小题要求的最佳选项,并在答题纸上将该项标号涂黑。选项中有一项是多余选项。

___81. Emma is an oversea college student who enjoys plenty of spare time during her university life. She wants to seek a part time job to pay her tuition fee.

___82. Clifford is an MBA graduate of London University, and he once worked in ABC company as a market researcher for three years, but this company went bankrupt last year. He hopes to find another job relating to his experience.

___83. Jeffrey is a manager of Stone Net Company for ten years. He is skilled in web development and has rich web experience. But he is not satisfied with his current payment. He hopes to find a company offering salary no less than 10,000 per month.

___84. Oliver Clark used to be a tailor, and he is also familiar with sewing machine operation. He wants to apply for a clothing company.

___85. Mathew is a student journalist in the university. His typing speed is about 4,000 wph and has a good knowledge of filling procedures. He will graduate from his university this month. He hopes to find a job before graduate.

A    Net Development Manager

With seven years experience of full lifecycle experience and one year’s experience in leading a web development team. Must have strong web experience, including ASP, ASP. NET,C#, XML, XSL, Html, XHtml and CSS. We are looking for a technical person who is able to specify and deliver solutions.

Salary $156,000 per year

Phone 734 4897 for an appointment

B   Market Researcher

A financial services company requires a market researcher who must be educated to degree level or with a market research qualification and experience of a year in this field.

Salary: $18,000 per year          Tel: 324 7345

C    Emu Airlines Secretary

Emu Airlines is now offering a permanent, part time secretarial position. The position offers a minimum of 20 hours a week, with a view to full time work in the future.

Phone 899 3264 for an appointment.

D    City College Union Inc. Secretary

The Union is a student run organization with a permanent staff of 20. Typing speed of at least 3,600wph. The ability to take shorthand dictation and a working knowledge of filling procedures are essential requirements. The basic salary for the position is $18,500 per year.

Enquires to R. Barbar 387 5075

E    Word Processor Operator (full-time)

Applications are invited for an operator to work in an office associated with the building industry. Only experienced operators need apply.

Starting salary $17,950

Apply in writing to: The Personnel Officer Hill Morgan Pty Ltd. 38 Greenhill Rd. Kensington 2033

F    Sewing Machinist

We are an expanding clothing company located south of the city. Our denim range includes jeans, skirts, jackets and shorts. We are looking for sewing machine operators. The factory works 38 hours a week. Wages and conditions are in line with the current industrial award. If you are interested, call in and pick up an application form from Ripper Jeans, 23 North Ave, Beaudesert. cbafd

题型:单项选择题

农村党员干部现代远程教育的核心是什么?

题型:单项选择题

在常温低浓度水溶液中,弱碱性阴离子交换树脂对常见离子的选择性顺序为()。

A、SO42->Cl>HCO3->HSiO3->OH

B、Cl>HCO3->HSiO3->OH>SO42-

C、SO42->Cl>OH>HSiO3->HCO3-

D、SO42->Cl>OH>HCO3->HSiO3-

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