黄河公司对销售产品承担售后保修,发生的保修费一般为销售额的2%,黄河公司2012年销

题型:单项选择题

问题:

黄河公司对销售产品承担售后保修,发生的保修费一般为销售额的2%,黄河公司2012年销售额为1000万元,支付保修费用10万元,期初“预计负债—保修费用”的余额是15万元,假定期初的保修费至期末还没有过期,则2012年期末“预计负债—保修费用”的余额是()万元。

A.45

B.25

C.20

D.40

考点:注册税务师非流动负债非流动负债题库
题型:单项选择题
请阅读短文,掌握其大意,然后根据短文内容从下面方框中的七个选项中选出五个还原到短文中,使短文意思通顺、结构完整。(每小题2分)
Newspapers are not nearly as popular today as they were in the past.   小题1:  Most people read only the sports pages, the advice or the gossip(闲话,绯闻)columns, the comics, and perhaps the classified advertisements.
Most people don't take the time to read the real news.     小题2:  These techniques(技术,手段)are used on the front page because it is the first thing you see when you pick up the paper. The first page attracts attention and encourages the reader to look through the rest of the paper.     小题3:    If the headline is horrible(恐惧的)enough or frightening enough or wild enough, perhaps they will go on to read the front page anymore. They may read the headlines, but that is all, then they turn to the sports page, or comics, or advertisements. It seems that people do not want the news from a newspaper anymore.   小题4:  
More people watch television news because it is easier and more interesting than reading a newspaper. What about you? Do you read news from a newspaper?  小题5:  Or do you care about news at all? Would you mind if there were no news?
A. They say they get the news on the television now.
B. There are not very many people who seriously read a newspaper every day.
C. More and more people read newspapers every day.
D. They attempt(试图)to catch the reader's interest with pictures and exciting headlines(大字标题,新闻提要)
E. Do you think it is easier to get the news from television?
F. They like reading stories.
G. This is why editors always look for a good first page story and headline to make them stop and look.
题型:单项选择题

请你利用所学习的化学知识判断下列表述中,不合理的是 [ ]

A.厨房内发生天然气泄漏时,应先开窗保持通风再打开电排风扇

B.进入干涸的深井之前必须做灯火试验

C.油锅里的油着火燃烧,应立即盖紧锅盖

D.燃着的木条伸入集气瓶中熄灭﹣﹣瓶中一定有CO2

题型:单项选择题

施工质量计划编制完毕,应经( )审核批准,并按施工承包合同的约定提交建设工程监理批准确认后执行。

A.企业技术领导

B.项目技术负责人

C.施工项目经理

D.施工企业负责人

题型:单项选择题

男,52岁,“坐骨神经痛”3个月余,结合影像学检查,最可能的诊断是()

A.椎管内肿瘤

B.椎间盘炎

C.硬膜外纤维化

D.椎间盘突出

E.神经根鞘囊肿

题型:单项选择题

机画的耐压试验是检查机车各种电路中电气设备()的试验。

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