什么是会计分录?其一般表达形式是怎样的?

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问题:

什么是会计分录?其一般表达形式是怎样的?

考点:基础会计基础会计题库
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法定存款准备金的结息时间是()

A、每月20日

B、每月30日

C、每季末月20日

D、每季末月30日

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患者男,48岁。6天前患者长途行走后突发左第一跖趾关节红肿热痛,疼痛进行性加剧,呈钝痛,不能耐受碰触,活动受限。自行服用“吲哚美辛”(具体不详)后症状缓解。今日来我院门诊进一步咨询和就诊。查体:T36.1℃,BP152/90mmHg,P83次/分。左足第一跖趾关节红肿,略有压痛,表面光滑。有“高血压”史,未规律用药。考虑诊断痛风。

(提示患者门诊查估算肾小球滤过率为96ml/min。)该患者同意2~4周后门诊随访,若届时无明显疼痛,可考虑的起始治疗方案有()

A.别嘌醇50mg/d

B.别嘌醇200mg/d

C.别嘌醇250mg/d

D.别嘌醇350mg/d

E.非布司他40mg/d

F.非布司他80mg/d

题型:问答题 简答题

(1)为了探究加速度与力、质量的关系,某实验小组设计如图甲所示的实验装置:一个木块放在水平长木板上,通过细线跨过定滑轮与重物相连,木块与纸带相连,在重物牵引下,木块在木板上向左运动.重物落地后,木块继续向左做匀减速运动,打出的纸带如图1所示,每隔一点取一个计数点(不计纸带所受到的阻力,交流电频率为50Hz,重力加速度g取10m/s2)(②③问结果保留一位小数)

①两计数点之间的时间间隔为______s

②木块减速阶段的加速度为______m/s2

③木块与木板间的动摩擦因数μ=______

(2)二极管是电子线路中常用的电子元件.它的电路符号如图2甲所示,正常使用时,“+”极一端接高电势,“-”极一端接低电势.要描绘某二极管在0~8V间的伏安特性曲线,另提供有下列的实验器材:电源E(电动势为8V,内阻不计):多用电表电压档有五个量程,分别为2.5V、10V、50V、250V、500V,可视为理想电压表);开关一个;滑线变阻器一个;mA表一块;导线若干.

①在答题纸对应的方框内画出测定二极管伏安特性的电路原理图,多用电表在电路图中用V表示,并注明电压表挡所选量程.

②利用多用电表电压档测量正常使用中的二极管电压时,电流从______(选填“红”或“黑”)表笔流入电表.

③某同学通过实验得出了图2乙所示的伏安特性曲线图.接着,他又用该二极管、电源E和另一只固定电阻R等组成图2丙所示的电路,当闭合开关后,用多用电表的电压挡测得R两端的电压为0.8V,由此可以判断固定电阻R的阻值大约为______Ω.

题型:问答题 简答题

Pingyao, in the center of Shanxi Province, is a famous historic cultural city of China and a world cultural heritage site (世界文化遗址). It’s 90 kilometers south of Taiyuan on the Fen River.

People lived in Pingyao during the New Stone Age. Its long period as a country government seat has left Pingyao with lots of historic buildings and sites, with a 2,700-year history. Ninety-nine of them are under government protection, including Zhengguo Temple, Shuanglin Temple and Pingyao Ancient City.

During the Ming and Qing Dynasties, businessmen organized commercial (商业的) groups that did business nationwide. Shanxi Province had some of the most important ones and Pingyao was their center. In 1823, a store, known as Rishengchang(Sunrise Prosperity), traded in bank checks rather than in silver or gold coins. It was the beginning of modern Chinese banking. Branch banks were soon set up in major cities in China and other parts of Asia, leading to great development in Pingyao. Its Lacquer ware (漆器) became well known.

In Pingyao Ancient City are many traditional houses and commercial buildings, 3,797 of which are protected and more than 400 of which are in good condition. Not only do the houses in Pingyao show Shanxi’s history and culture, but this large number is valuable for studying its history, customs, and ancient buildings and art. Most of these houses are still used as homes and shops of local people.

In 1997, Ancient Pingyao City was listed in World Heritage List as “ World Culture Heritage Site”.

小题1:What does the underlined word “them”(in the 2nd paragraph) refer to?

A.Historic buildings and sites.

B.The three temples.

C.The country government seats.

D.The 2,700-year history.小题2:Which of the following about Pingyao is NOT mentioned in the passage?

A.Its location (位置).

B.Its tourism.

C.Its business.

D.Its history.小题3:During the Ming and Qing dynasties, Pingyao was a leading center in __________.

A.agriculture

B.raising cattle

C.commercial trade

D.making gold coins小题4:If you want to know about the history of banking in China, you’ll visit __________.

A.Sunrise Prosperity

B.Zhengguo Temple

C.A lacquer ware store

D.A commercial house

题型:问答题 简答题

有的商业银行设立地区信贷审批中心,负责某个地区辖内机构超权限的贷款审批,旨在通过地区分离、异地操作来保证贷款审批的( )。

A.灵活性
B.稳定性
C.准确性
D.独立性

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