某企业“应收账款”科目月末借方余额200 000元，其中：“应收甲公司账款”明细科目

发布时间：2018-01-29 15:38 │ 来源：www.tikuol.com

题型：单项选择题

问题：

某企业“应收账款”科目月末借方余额200 000元，其中：“应收甲公司账款”明细科目借方余额350 000元，“应收乙公司账款”明细科目贷方余额150 000元，“预收账款”科目月末贷方余额150 000元，其中：“预收A工厂账款”明细科目贷方余额250 000元，“预收 B32厂账款”明细科目借方余额100 000元。该企业月末资产负债表中“应收账款”项目的金额为( )元。

A．250 000
B．400 000
C．450 000
D．150 000

考点：会计资格考试初级会计(会计实务)初级会计实务

题型：单项选择题

任务型阅读。阅读下面短文，根据短文内容，完成表格。（请填写关键信息）

A spoken language is like a person: it grows and changes. One way its changes is by adding new words
and phrases, usually through borrowing. Just as someone borrows a pencil from a classmate in order to
finish work, languages borrow words from other languages in order to fill what is called a "word gap". A
word gap happens when a language has no term, synonym, or easy translation for an object or activity.
One way a language finds something to fill a word gap is to borrow a word from another language. Unlike
a person, language never really returns words to their starting place. Instead, the words remain and become
part of the borrowing language. We see this borrowing course at work in English in different ways and for
different reasons.
English, like any other language, will probably continue to borrow words from other languages as long
as it continues to change — in other words, for as long as people continue to speak.

A spoken language changes	1. _______ new words and phrases.
In order to fill a "word gap"	languages 2. ________ from other languages.
Unlike a person	the words become 3. ________ the borrowing language.
English	continues to change 4. __________ people speak.

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下列关于感应子电机的说法错误的是（）。

A、铜和硅钢片铁心的利用率较低

B、发电机的效率低

C、电势波形不容易达到理想的正弦波

D、电机的工作频低

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与人参相反的药物是（）

A.半夏

B.乌头

C.藜芦

D.白芍

E.细辛

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对各种类型癫痫均有治疗作用的药物是()

A.苯妥英钠

B.地西泮

C.乙琥胺

D.苯巴比妥

E.丙戊酸钠

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题型：单项选择题

年长儿化脓性脑膜炎最常见的病原菌是

A．溶血性链球菌

B．金黄色葡萄球菌

C．脑膜炎双球菌

D．表皮葡萄球菌

E．大肠杆菌

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