企业在销售商品的同时承诺日后租回所售商品。如果所售商品的售价低于资产账面价值,其差额

题型:单项选择题

问题:

企业在销售商品的同时承诺日后租回所售商品。如果所售商品的售价低于资产账面价值,其差额应当通过( )科目进行核算。

A.递延收益

B.营业费用

C.营业外支出

D.投资收益

考点:资产评估师财务会计财务会计
题型:单项选择题
Welcome to Shawnee Mountain, a great place for skiing! All people can have a wonderful time here. For more information, you can visit www.shawneemt.com or call 570-421-7231.
   Some price as                         Shawnee Mountain Skiing                                      
Last year!                              3 Minutes to the Top                 
LIFT(电梯)TICKETS   
Winter
2011-2012 Price
 Midweek
(open to close)
Weekend/holiday
(open to close)
Night
(3 pm to close)
Adult(成人)(Ages 19 to 61)
$43
$50
$29
Young Man*(Ages 18&under)
$32
$36
$29
Child          (46cm tall & under with paying adult)
FREE
FREE
FREE
College Student
College ID(身份证)needed
$33
$44
$29
Soldier (active duty ID needed)
$33
$44
$29
Elders*(Ages 62 to 69)
$33
$44
$29
Super Elders*(Ages 70+)
FREE
FREE
FREE
*proof(证明)of age may be needed
Holiday periods: 12/25/2011 through 1/2/2012;2/21/2012 through 2/25/2012
Lift  Hours
Monday-Friday 9am-9pm
Saturday8am-10pm
Sunday8am-9pm
Christmas Day Noon-5pm
Night skiing 3pm-close
Mid December-March
小题1:Shawnee Mountain is a wonderful place for       
A.stayingB.skiingC.climbingD.visiting
小题2:Two parents and a child of 45cm tall will pay          for the lift ticket on weekend.
A.$100B.$86C.$50D.$43
小题3:If a soldier goes to the mountain,          should be shown for a lift ticket.
A.the proof of ageB.the college ID
C.the phone numberD.the active duty ID
小题4: It is known that people can go to Shawnee Mountain           .
A.with expensive tickets at nightB.for 6hours on Christmas Day
C.from Mid December to MarchD.just from Monday to Friday
小题5:Which is NOT TRUE according to the passage?
A.There are 2 holiday periods during a winter
B.The prices now are not the same as last year.
C.People over 70 are also welcome to be there
D.people can go to the mountain in the afternoon.
题型:单项选择题

2/3,8/9,4/3,2,( )

A.3

B.23/9

C.25/9

D.26/9

题型:单项选择题

2008年福建省财政安排15.96亿元,全面实施免除城乡义务教育阶段学生学杂费、对农村义务教育阶段学生免费提供教科书、补助寄宿生生活费并提高中小学生人均经费定额标准。此举体现了义务教育的特征是  [    ]

A.自主性    

B.免费性    

C.普遍性    

D.强制性

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简述默顿提出的科学家的社会规范的内容。

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即使a-Si太阳能电池的p层的厚度只有7nm,依然有()的光被吸收,为了将此吸再降低,必须提高p层的()。

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