利润预测应以()为中心。 A.销售预测 B.成本预测 C.生产预测 D.目标利润预测

题型:单项选择题

问题:

利润预测应以()为中心。

A.销售预测

B.成本预测

C.生产预测

D.目标利润预测

考点:管理会计管理会计题库
题型:单项选择题

男,30岁,慢性,肾炎6年。查血 BUN 18mmol/L,Cre 285μmol/L,血红蛋白80g/L,尿蛋白++,最合适的治疗为

A.低蛋白饮食+酮酸

B.血液透析

C.肾移植

D.腹膜透析

E.中草药

题型:单项选择题
完形填空
                                                                   Love in a Box
     When I was a little girl, I found love in a box all because of a class assignment.On a Friday night I
__1__at the dinner table, "My teacher said we have to bring a box, a special box, for our Valentines
(情人节) on Monday."
    Mother said, "We'll see", and she continued eating.
    What did "We'll see" mean?I had to have that box__2__my second grade Valentine's Day would be
a disaster.Maybe they didn't love me enough to help me with my__3__.
    All Saturday I waited__4__and with Sunday arriving, my concern increased, but I__5__an enquiry
about the box might__6__anger or loud voice, for in my house children only ask once.More than that
__7__trouble.
     Late Sunday afternoon, my father called me into the kitchen.The table was covered with colorful
__8__of different kinds.A(n)__9__shoebox rested on top of it.__10__flooded through me when
Daddy said, "Let's get started__11__your project."
     In the next hour my father__12__the shoebox into an impressive valentine box.Colorful paper
covered the ugly cardboard with red hearts__13__to what I considered all the right places.He sang
while he worked.When he finished, he was so delighted that a__14__smile spread over his face."What
do you think of that?" he asked.
     I answered him with a hug.
     But inside, __15__danced all the way to my heart.It was the first time that my father devoted so
much__16__to me, for his world consisted of work only.
     The holiday party arrived, and my classmates put cards, and presents into the valentine boxes.
Laughter filled our classroom until dismissal time__17__.
     On the way home, I held out my valentine box for the world to__18__.The love that filled it meant
more to me than all inside.
     The valentine box became a symbol of his love that__19__through decades of other Valentine's
Days.He gave me other gifts through the years, but none__20__compared with the love I felt within the
limits of the old, empty shoebox.
( )1. A. announced    
( )2. A. and          
( )3. A. design      
( )4. A. sadly        
( )5. A. found        
( )6. A. start        
( )7. A. invited      
( )8. A. boxes      
( )9. A. new          
( )10. A. Relaxation  
( )11. A. by          
( )12. A. folded      
( )13. A. joined    
( )14. A. slight    
( )15. A. joy        
( )16. A. money    
( )17. A. reached  
( )18. A. accept      
( )19. A. carried  
( )20. A. ever    
B. appeared  
B. however    
B. plan      
B. anxiously  
B. realized  
B. cause      
B. took      
B. gifts      
B. big        
B. Relief    
B. at        
B. packed    
B. attached  
B. brief      
B. fun        
B. time      
B. set        
B. respect    
B. kept      
B. even      
C. served        
C. or            
C. idea          
C. disappointedly
C. knew          
C. mark          
C. saved          
C. paper          
C. attractive    
C. Cheer          
C. in            
C. changed      
C. linked      
C. broad      
C. interest      
C. support      
C. spent      
C. admire      
C. spread      
C. yet        
D.  sat          
D.  so          
D.  project      
D.  patiently    
D.  imagined    
D.  produce      
D.  had          
D.  food        
D.  empty        
D.  Calm        
D.  on          
D.  pressed      
D.  connected    
D.  confident    
D.  amusement    
D.  hope        
D.  came        
D.  recognize    
D.  lasted      
D.  still        
题型:单项选择题

简述应用过程方法管理重要过程的基本步骤。

题型:单项选择题

附加420万元,管理费用550万元,销售费用900万元,财务费用180万元,投资收益120万元。当年发生的其中部分具体业务如下:(1)向境外股东企业支付全年技术咨询指导费120万元,境外股东企业常年派指导专家常年驻本公司并对其工作成果承担全部责任和风险,对其业绩进行考核评估。(2)实际发放职工工资1200万元(其中残疾人人员工资40万元)发生职工福利费支出180万元,拨缴工会经费25万元并取得专用收据,发生职工教育经费20万元,以前年度累计结转至本年度的职工教育经费未扣除额为5万元,另为投资者支付商业保险费10万元。(3)发生广告费支出800万元,非广告性质的赞助支出50万元,发生业务招待费支出60万元。(4)从事《国家重点支持的高新技术领域》规定项目的研发活动,对研发费用实行专账管理,发生研发费用支出100万元,且未形成无形资产。(5)对外捐赠货币资金140万元(通过县级政府向贫困地区捐赠120万元,直接向某学校捐20万元)。(6)为治理污水排放,当年购污水处理设备并投入使用,设备购置价款为300万元(含增值税且已做进项税额抵扣),处理公共污水当年取得20万元,相应的成本费用支出为12万元。(7)撤回对某公司的股权投资取得100万元,其中含原投资成本60万元,相当于被投资公司累计未分配利润和累计盈余公积按减少实收资本比例计算的部分10万元。(其他相关资料:除非特别说明,各扣除项目均已取得有效凭证,相关优惠已办理相关手续,因境外股东企业在中国境内会计账簿不健全,主管税务机关核定技术咨询指导劳务的利润率为20%且制定该制药公司为其税款扣缴义务人,购进的污水处理设备为《环境保护专用设备企业所得税优惠目录》所列设备)。要求:

计算业务(3)应调整的应纳税所得额。

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从业人员及工会在安全生产方面都享有哪些权利?

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