2007年9月子公司从母公司购入的150万元存货,本年全部没有实现销售,期末该批存货

题型:单项选择题

问题:

2007年9月子公司从母公司购入的150万元存货,本年全部没有实现销售,期末该批存货的可变现净值为105万元,子公司计提了45万元的存货跌价准备,母公司销售该存货的成本1207元,2007年末在母公司编制合并报表时针对该准备项目所作的抵销处理为( )。

A.借:存货跌价准备 30
贷:资产减值损失 30

B.借:资产减值损失 15
贷:存货跌价准备15

C.借:存货跌价准备 45
贷:资产减值损失45

D.借:未分配利润一年初 30
贷:存货跌价准备30

考点:会计资格考试中级会计(会计实务)中级会计实务
题型:单项选择题

Scientists often see the first ten years of a child’s life as the “window of opportunity.”   小题1:  And studies show that the following activities can benefit their brain greatly.

 小题2: 

Free playtime has always been an important part of “being a kid”, but it is also important to a child’s development. “Free play” not only helps kids develop different skills, it also helps them develop into happy healthy adults in the future.

Read with kids

Reading has long been known to improve children’s intelligence.   小题3:  For parents who don’t have much time, just surrounding your kids with books goes a long way too.

Put kids to bed early

 小题4:  Preschool children should get at least eleven hours of sleep and kids up to age 12 should try to get at least ten hours of sleep.

Learn a second language

Early studies in this field have shown that bilingual (双语的) kids can perform better under pressure. Young children can learn new languages with nearly perfect fluency (流利) and pronunciation.

Praise good effort not intelligence.

Your kids may be smart but you should mainly praise the effort they put into tasks. Kids, who are praised on intelligence, often feel it is a fixed quality, and mistakes or failures badly hurt their self-confidence. Kids who are praised on effort often focus more on learning.   小题5:    

A.Play some helpful games.

B.Give them enough playtime.

C.And they are not afraid to fail and try again.

D.Kids still need time away from the TV to do homework.E. Kids who read often develop earlier writing and number skills as well.

F. Everything at this time is very important to the development of a person’s brain.

G. Studies show that kids with regular bedtimes are better at languages, math and reading.

题型:单项选择题

关于活塞式压缩机的特点叙述错误的是()。

A、压力适用范围广,从低压到超高压都适用。

B、气体流速高,损失小,效率高。

C、适用性强,不受流量限制,排气量选择范围较广。

D、材料要求低,除超高压压缩机外,多用普通钢铁材料。

题型:单项选择题

When do you usually finish _____ your homework? [ ]

A. do

B. doing

C. to do

D. does

题型:单项选择题

绝缘工具每次使用前,须认真检查有无损坏,并用清洁干燥的抹布擦拭有效绝缘部分后,再用2500V兆欧表分段测量(电极宽2cm,极间距2cm)有效绝缘部分的绝缘电阻,不得低于100MΩ,或测量整个有效绝缘部分的绝缘电阻不低于()。

A.2cm

B.100MΩ

C.1000mm

D.10000MΩ

题型:单项选择题

装运“140”产品的车辆编组在机后第15至20位之间均可,押运人员乘坐的车辆可编组在“140”产品的车辆之后第()位。

A.6

B.5

C.4

D.3

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