按照现行会计制度的规定,不能作为应收账款入账金额的项目是( )。A.产品销售收入价

题型:单项选择题

问题:

按照现行会计制度的规定,不能作为应收账款入账金额的项目是( )。

A.产品销售收入价款

B.增值税销项税额

C.商业折扣

D.代垫运杂费

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

阅读理解

       BEIJING—Chinese Premier Wen Jiabao has visited the "left-behind" (留守) children whose parents are working in cities before Children's Day.

       During a visit to northwest China's Shanxi Province, Wen visited the home of Yang Saike, a primary

school boy in a village of Xingping City.

       Yang, whose parents were working in Fujian, thousands of kilometers away, was cared for by his

grandparents. His parents fail to go home even once a year.

       The premier held Yang in his arms and looked through his exercise book and praised him for his hard work.

       Wen talked with many children and asked them many questions about their schooling and life.

       "You are so pretty," Wen said to Liu Mengqi, a seven-year-old girl living with her grandmother.

Liu's parents were also working in the city.

       "Have you been to school yet?" Wen asked two other girls.

       "We are going to the pre-school class," said one.

       "Mom and dad at home?" Wen asked. The children shook their heads.

       "Children cannot see their parents very often, which is a new problem in the countryside. We should

give them more care and love," said the premier.

       With fast economic (经济) development, more people in the country chose to work in cities and left

their children with grandparents or relatives back home, said Wen.

       The premier asked local governments to do something to protect and care for such children at home

and freeing (解除)their parents in cities from worries about their children.

1. Wen says a new problem in the country is that "left-behind" children __________.

A. seldom get care from the government    

B. seldom get together with their parents

C. cannot do well in school like others    

D. cannot get any love from their parents

2. According to (根据) Wen, more country people go to work in cities because of _____  

A. great losses of farmland                  

B. their hope for city life

C. economic development                  

D. their poor country life

题型:单项选择题

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A.SYBASE企业级数据库服务器支持Java、支持扩展标记语言、支持Microsoft的DTC

B.SYBASE企业级数据库服务器支持1种类型的锁机制来保证系统的并发性和性能

C.SYBASE在核心层实现了存储过程和触发器的可编程能力

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建筑工程施工现场的消防安全由()负责

A、施工单位

B、建筑单位

C、设计单位

D、主管单位

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所谓“通过电话网接入Internet”,是指用户计算机通过使用 ______,通过电话网与ISP相连接,再通过ISP的连接通道接入Internet。

题型:单项选择题

什么是一个由计划评估执行组成的营销流程。目的是透过可靠的讯息令消费者满意及从消费者的兴趣关注需求需要来提高及保持企业的地位()

A.公关活动

B.公关意识

C.公关状态

D.公关营销

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