某公司按照“2/20,N/60”的条件从另一公司购入价值1000万元的货物,由于资金

题型:单项选择题

问题:

某公司按照“2/20,N/60”的条件从另一公司购入价值1000万元的货物,由于资金调度的限制,该公司放弃了获取2%现金折扣的机会,假设一年按360天计算,公司为此承担的放弃现金折扣成本是()。

A.2.00%

B.12.00%

C.12.24%

D.18.37%

考点:注册会计师营运资本管理营运资本管理题库
题型:单项选择题

环北冰洋地区兴起旅游热。冻土地带留下机动雪橇的条条印迹,可能要50年才会消失。阿拉斯加州行政中心安克雷奇常住居民仅3万人,但每周游轮靠岸时人口骤增至10万。原住居民已换上西服,住进固定居所。直升机的轰鸣声惊扰着居民和动物。据此完成问题。

小题1:环北冰洋地区旅游开发中的存在的问题主要是

A.破坏冻土

B.采挖珊瑚礁

C.水土流失

D.对当地传统社区文化的冲击小题2:结合材料,有关旅游活动中环境问题的叙述,正确的是

① 发展旅游业一般会对背景环境造成不同程度的破坏

② 旅游活动中产生的环境问题,都是由旅游者有意破坏造成的

③ 为了保护良好的环境,应该限制发展旅游业

④ 旅游活动中带来的污染,对当地居民和旅游者都有危害

A.①②

B.②③

C.③④

D.①④

题型:单项选择题

根据经济合作与发展组织的公司治理准则,治理结构框架应当做到()。

A.维护股东的权利,确保小股东和外国股东在内的全体股东受到平等的待遇

B.确认利益相关者的合法权利

C.保证及时准确地披露与公司有关的任何重大问题的信息

D.确保董事会对公司的战略性指导和对管理人员的有效监管

题型:单项选择题

阅读理解。

     These days, there's a popular cartoon named happy sheep and gray wolf. It's an excellent Chinese cartoon,

which tells the stories of happy sheep and gray wolf. The poor gray wolf is always trying hard to catch the

sheep, but the sheep could always run away from the danger. The sheep are so clever and lovely that the

cartoon gets all the children's love. At the same time, the cartoon is full of humor. The children could learn

more knowledge and enjoyment from it.

     The cartoon is shown repeatedly on many TV channels. The Zhejiang Channel broadcasts the cartoon on

weekends and the vacations; the Sichuan Channel broadcasts the cartoon for an hour in the evening; the

Shandong Channel broadcasts it in the morning, while CCTV-3 broadcasts it at noon every day.

     On one hand, the cartoon gets the children's love because the happy sheep is really clever. He always has a

way to work out any problem and save his friends. What's more, there're many things about happy sheep and

gray wolf, such as the books, the toys, the pencil-box, the clothings, and so on. Children are happy to buy

them. On the other hand, many adults (大人) also like the cartoon, for the gray wolf is regarded as the perfect

husband with skills and effort. He invents many things just to catch a sheep for his wife. Though he is often

hit by his wife, he always makes her happy without complaining (抱怨).

     We can learn more from the cartoon, including the skills, the stories, the details, the humor, and so on. We

could see the humor of Chinese type during the cartoon. But I don't like its being shown so often. It may make

the children spend more time on watching TV and it is bad for their health and study.

1. The underlined word "cartoon" in the first paragraph is ______.

A. a kind of picture

B. a kind of sheep

C. a kind of film

D. a kind of book

2. Which channel is not mentioned in the passage.

A. Zhejiang Channel

B. Shandong Channel

C. Sichuan Channel

D. CCTV-1

3. Why do many adults also like the cartoon Happy Sheep and Gray Wolf?

A. Because they like men like gray wolf.

B. Because they are still young.

C. Because they want to make their children happy.

D. Because there are many things about the happy sheep and the gray wolf.

4. The author doesn't like its being shown repeatedly because ________

A. he thinks children will feel bored after seeing it again and again

B. he is afraid that children's health and study will be affected

C. he doesn't like the cartoon himself

D. he thinks it is a waste of money

题型:单项选择题

护士注意甲状腺大部切除术后病人说话声音是为了评估有无()

A.伤口出血

B.神经损伤

C.麻醉清醒

D.气管塌陷

E.痰液阻塞

题型:单项选择题

在运用路线价法过程中,为了简化以后各宗土地价格的计算,一般以临街各宗土地的临街深度的( )作为标准深度。

A.中位数

B.众数

C.平均数

D.分位数

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