输送同样热值的燃气,液化石油气的输配管网相对人工煤气输配管网()。 A.液化石油气管

题型:单项选择题

问题:

输送同样热值的燃气,液化石油气的输配管网相对人工煤气输配管网()。

A.液化石油气管径大

B.人工煤气管径大

C.两者管径一样

D.无法比较

考点:燃气具安装维修工考试燃气具安装维修工考试题库
题型:单项选择题

下述哪样不是慢性增生性骨髓炎表现()

A.死骨形成

B.淋巴细胞,浆细胞浸润

C.形成双层骨皮质

D.骨膜下骨质增生

E.反应性新骨形成

题型:单项选择题

案例二(一)资料 2012年4月,某审计组对乙公司2011年度财务收支情况进行了审计。有关销售与收款业务循环审计的情况和资料如下。 1.审计人员在调查了解相关会计政策时获知,因近年来原材料成本不断上涨,产成品成本呈逐年上升趋势。2011年,乙公司将产品销售成本的结转方法由原来的先进先出法改为加权平均法。 2.审计人员在对相关内部控制进行测评的基础上,针对主营业务收入采取了如下审计程序: ①编制主营业务收入明细表,并与总账、明细账相核对; ②将年度内各月主营业务收入与上年同期的实际数相比较; ③计算销售毛利率,并与行业平均毛利率进行比较; ④抽取大额主营业务收入明细记录,追查至销售发票存根和发货凭证。 3.乙公司某主要产品的销售毛利率为6%,审计人员经调查了解,发现该类产品的行业平均毛利率为15%。 4.审计人员决定以积极函证方式审查应收账款的真实性,函证过程中实施了如下审计程序: ①由乙公司出纳员负责填写信封并将询证函寄出; ②审计人员编制了函证汇总分析表作为审计工作底稿; ③对一次函证未能在规定时间内回复的,再次寄出询证函; ④多次发函均未能收到对方复函的,建议乙公司作坏账处理。 5.审计人员对应收账款明细账进行审查时发现,2011年6月30日,乙公司收回以前年度已核销坏账320000元,所作会计分录为: 借:应收账款320000 贷:主营业务收入320000 借:银行存款320000 贷:应收账款320000 (二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。

针对“资料3”,乙公司该类产品毛利率低于行业平均毛利率的原因可能有______。

A.产品单位成本高于行业平均水平

B.产品销量处于行业较低水平

C.产品产量处于行业较高水平

D.产品售价低于行业平均水平

题型:单项选择题

发生工程索赔,由于( ),承包商可以索赔材料费。

A.索赔事项材料的额外耗用

B.材料价格上涨

C.工程延期导致超期储存

D.索赔事项材料损坏或失效

题型:单项选择题

I first went to hear a live rock concert when I was eight years old. My brother and his friends were all fans of a heavy metal group called Black Wednesday. When they discovered that Black Wednesday were going to perform at our local theatre, they all bought (21) for the performance. However, at the last minute, once of the friends couldn’t go, so my brother offered me the ticket. I was really excited!

I remember the buzz (嘈杂声) of excitement inside the theatre as we all found our seats. After a few minutes, the lights went down and everybody became quiet. I could barely make out the stage in the (22) . We waited. Then there was a roar from the crowd, like an explosion, as the first members of the band stepped onto the stage. My brother leaned over and shouted something in my ear, but I couldn’t hear what he was saying. The first song was already starting and the music was as (23) as a jet engine. I could (24) the drum beats and bass notes in my stomach.

I can’t recall any of the songs that the band played. I just (25) that I really enjoyed the show and didn’t want it to (26) . But in the end, after three encores (加演), the show finished. We left the (27) and walked unsteadily out onto the pavement. I felt a little dizzy, as if I had just woken from a long sleep. My ears were still (28) with the beat of the last song.

After the (29) , I became a Black Wednesday fan too for a few years before getting into other kinds of music. Once in a while, though, I listen to one of their songs and (30) I’m back at that first show.

23().

A. loud

B. heard

C. sweet

D. fast

题型:单项选择题

某企业某月末有关账户的余额资料如下:

账户名称 借方余额 账户名称 贷方余额
库存现金 1000 短期借款 40000
银行存款 30740 应付账款 64800
应收账款 53400 应交税费 16400
原材料 56000 实收资本 454000
库存商品 72460 本年利润 248000
生产成本 12800 累计折旧 143200
固定资产 650000
利润分配 90000
合计 966400 合计 966400
其中有关明细账余额:
应收账款——A公司(借方)81900元 应付账款——A公司(贷方)102000元
——B公司(贷方)25300元 ——B公司(借方)37200元
要求:根据上述资料,计算资产负债表中的货币资金、存货、应收账款、预付账款、固定资产、应付账款、预收账款、未分配利润、短期贷款、实收资本等项目的金额,并列出必要的计算过程。

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