甲公司为乙公司的母公司。2009年12月3日,甲公司向乙公司销售一批商品,增值税专用

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问题:

甲公司为乙公司的母公司。2009年12月3日,甲公司向乙公司销售一批商品,增值税专用发票上注明的销售价款为1000万元,增值税额为170万元,款项已收到;该批商品成本为700万元。假定不考虑其他因素,甲公司在编制2009年度合并现金流量表时,“销售商品、提供劳务收到的现金”项目应抵销的金额为(  )万元。

A.300

B.700

C.1000

D.1170

考点:会计资格考试中级会计(会计实务)中级会计会计实务真题2010年
题型:单项选择题

Hello, everyone! My name is Betty. I’m thirteen years old. I’m in Class Two, Grade Seven. This is our school.

There are 800 students in my school. There are twenty-four classrooms in our school. In our school we have a big library. It’s behind our classrooms. There are many books in it. We can read them and learn a lot from them. The science building is near the library. There are some science labs in it. The playground is between the science building and the dining hall. We often have our lunch in the dinning hall. It’s our playground. After school, we can play football on the playground. Some of us love running. We can also run there.

小题1:There are _____ classrooms in Betty’s school?

A.12

B.14

C.24

D.34小题2:Where is the library?

A.Behind the classrooms

B.In front of the classrooms

C.Near the classrooms

D.On the left of the classrooms小题3:There are some _______ in the science building.

A.science labs

B.computer rooms

C.classrooms

D.teacher’s offices小题4:We have ______ in the dining hall.

A.breakfast

B.lunch

C.dinner

D.supper小题5:We can  ______ on the playground.

A.play basketball

B.play football

C.play table tennis

D.swim

题型:单项选择题

试述瘢痕灸的操作、灸疮的护理及禁忌。

题型:单项选择题

一般说来,住户部门的储蓄率总是小于企业部门的储蓄率。( )

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把下列文言文句子翻译成现代汉语。(10分)

小题1:蚓无爪牙之利,筋骨之强,上食埃土,下饮黄泉,用心一也。(3分)

小题2:斩木为兵,揭竿为旗,天下云集响应,赢粮而景从。(4分)

小题3:师者,所以传道受业解惑也。

题型:单项选择题

正常胎儿心率是()

A.75~100次/分

B.100~120次/分

C.120~160次/分

D.160~180次/分

E.180~200次/分

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