某公司2010年11月6日发给甲企业商品1000件,增值税专用发票注明的货款1000

题型:单项选择题

问题:

某公司2010年11月6日发给甲企业商品1000件,增值税专用发票注明的货款100000元,增值税额17000元,代垫运杂费2000元,该批商品的成本为85000元。在向银行办妥托收手续后得知甲企业资金周转十分困难,该公司决定本月不能确认该笔收入。下列相关会计处理中,不正确的是( )。

A.借:发出商品 85000
    贷:库存商品 85000

B.借:应收账款 2000
贷:银行存款 2000

C.借:应收账款 17000
贷:应交税费—应交增值税(销项税额) 17000

D.借:应收账款 85000
贷:主营业务成本 85000

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

阅读理解。

    Millions of children in the United States go to summer camps. Some go to play outdoors at traditional

camps in the woods, in the mountains or on lakes. But families now have many choices of special camps.

These can be in the middle of nature or a big city. Special camps offer young people the chance to learn

about different subjects: anything from space exploration to business to medicine.

    In technology camps, one subject that children can learn about is video game design. They learn how

to use computer programs to create games of their own. One program that teaches video game design is

called Cybercamps. Children can learn how to design their own virtual (实际上的) worlds to set their

video game in. Then, they program their own rules and objects into the game.

    Cybercamps also offers courses in robot building and Web design. A recent story in the Washington

Post described how one child made a robot that could sing a song. Another made a robot that could follow

a black line drawn on a piece of cardboard. Also, children can learn how to make Web sites. One child

made a site for Pokemon, one of his favourite cartoon shows.

1. Traditional camps are ______. [ ]

A. in the woods

B. in the mountains

C. on lakes

D. all above

2. Special camps offer young people the chance to learn ______. [ ]

A. only space

B. only science

C. only medicine

D. different subjects

3. In Cybercamps a child made a robot that could ______. [ ]

A. sing

B. dance

C. speak

D. draw

4. Which one is NOT true according to the passage? [ ]

A. There are many special camps in the USA now.

B. Families prefer traditional camps to special camps.

C. Special camps can be in the middle of nature or a big city.

D. In technology camps, children can create games of their own.

5. The best title for the passage is ______. [ ]

A. Traditional camps

B. Special camps

C. Summer camps

D. Summer holiday

题型:单项选择题

尼罗河是世界第一长河.______.

题型:单项选择题

变直径管的管径比d1/d2=2,其流速比v1/v2为( )。

A.(A) 4

B.(B) 2

C.(C) 1

D.(D) 0.25

题型:单项选择题

主导能见度或跑道视程低于()米时,空中交通管制单位应当向航空器通告跑道视程数值。

A.800

B.1500

C.2000

D.4000

题型:单项选择题

梳棉机针布分为()和()两大类。

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