不需另外预计现金支出,直接参加现金预算汇总的预算是( )。A.成本预算B.销售预算

题型:单项选择题

问题:

不需另外预计现金支出,直接参加现金预算汇总的预算是( )。

A.成本预算
B.销售预算
C.直接人工预算
D.期间费用预算

考点:会计资格考试中级会计(财务管理)预算管理(三)
题型:单项选择题

When I was growing up, I was embarrassed to be seen with my father. He (1) severely crippled and very short, and when we would walk together, his hand on my arm (2) balance, people would stare. I would inwardly be afraid (3) squirm at the unwanted attention. If he ever noticed or was bothered, he never let (4) .
It was difficult to coordinate (5) steps - his halting, mine impatient - and because of that, we didn’t say much as we went along. But as we started out, he always said, "You (6) the pace. I will try to adjust to you. "
Our usual walk was to or (7) the subway, which was how he got to (8) . He went to work sick, and (9) nasty weather. He almost never missed a day, and would (10) it to the office even if (11) could not: a matter of pride!
He never talked about himself as an object of pity, (12) did he show any envy of the more fortunate or able. What he looked for in others was a "good heart", and if he found one, the owner was good enough for him.
Now that I am older, I believe that is a proper standard (13) which to judge people, even though I still don’t know precisely (14) a "good heart" is. But I know the times I don’t have one myself.
He has (15) gone many years now, but I think (16) him often. I wonder if he sensed my reluctance to be seen with him during our (17) . If he did, I am (18) I never told him how sorry I was, how unworthy I was, how I regretted it. I think of him when I complain about trifles, when I am (19) of another’s good fortune, when I don’t have a "good heart".
At such times I put my hand on his arm to regain my (20) , and say, "You set the pace, I will try to adjust to you.\

题型:单项选择题

外感风寒表证、外感风热表证均可使用的药物是( )

A.羌活、独活

B.麻黄、桂枝

C.荆芥、防风

D.紫苏、生姜

E.细辛、白芷

题型:单项选择题

7月份,大豆现货价格为5030元/吨,期货市场上10月份大豆期货合约价格为5050元/吨。9月份,大豆现货价格降为5010元/吨,期货合约价格相应降为5020元/吨。则下列说法不正确的有()。

A.此市场上进行卖出套期保值交易,则现货市场上每吨亏损20元

B.此市场上进行买入套期保值交易,则每吨净赢利10元

C.此市场上进行卖出套期保值交易,可以得到净赢利

D.此市场上进行买入套期保值交易,可以得到完全保护

题型:单项选择题

关于风湿热实验室检查结果的判定,下列哪项是错误的

A.抗链“O”增高,只能说明近期有过链球菌感染

B.20%患者抗链“O”不增高

C.舞蹈病患儿抗链“O”一定增高

D.血沉增快是风湿活动的重要标志

E.C反应蛋白可提示风湿活动

题型:单项选择题

公文的作者是指( )。

A.签发人
B.审核人
C.发文机关
D.撰写人

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