资料: 2013年年末,盛润公司主管财务会计工作的副总经理王某召集财务部部长李某及

题型:多项选择题

问题:

资料:


2013年年末,盛润公司主管财务会计工作的副总经理王某召集财务部部长李某及相关人员开会,重点研究2013年财务决算的相关事宜,同时财务部汇报几项工作,由领导决定。以下是会议期间的部分发言:
王某:受金融危机的影响,公司今年的内销及外销均大幅度下滑,亏损已成定局。财务部正在准备编制2013年年报,希望李部长组织相关专业人员多想方法,尽量减少亏损,以完成上级年初下达的考核指标。李部长,你们现在有什么具体打算和措施?
李某:根据财务部的初步测算,今年的收入同比下降21%,成本费用却上升3%,要完成上级年初下达的减亏目标十分困难。目前只能采取一些技术处理,考虑可以采取三项措施:一是宝灵公司是与我们有长期协作关系的大客户,可以与其协商,年末先向宝灵开销售发票1020万元,明年再用退货名义冲回,公司估计能减亏5%;二是可以延长固定资产折旧年限,从而减少折旧费用,估计能减亏2%;三是我们的长期借款离到期还有很长时间,今年情况特殊,可以暂不计提利息,使财务费用减少125万元,减亏1%。如果综合采取上述三项措施,预计可以实现今年的减亏目标。
王某:我看李部长的三项措施很有效,就按李部长的方案执行吧。另外,关于出纳员小王辞职的事以及销毁会计档案的事,也顺便定一下,李部长再介绍一下情况。
李某:出纳员小王前一段时间跳槽到一外资企业,时间紧迫,走的十分匆忙,没来得及办理交接,但我已经看过账了,没有问题,现在出纳工作已由小张接替,工作过渡十分平稳。
王某:好的,没有问题,让小张好好干。
李某:最近档案科提出,档案科库房越来越紧张,准备将10年前的原始凭证、记账凭证和明细账全部销毁,但总账、日记账和年度财务报告继续保管。10年前的档案都是原领导班子留下的,继续保管已没有意义,我觉得应该销毁。
王某:就这么定吧,明天通知档案科,请他们立即销毁。
根据材料,回答下列小题。

关于会计人员交接,下列说法中正确的有______。

A.小王与小张不用办理交接手续

B.小王与小张需要办理交接手续

C.小王与小张之间的交接应由副总经理王某监交

D.小王与小张之间的交接应由财务经理监交

考点:会计资格考试会计从业资格(财经法规与职业道德)湖南省财经法规与会计职业道德
题型:多项选择题

下列肥达试验结果中,对诊断肠热症有价值的包括()

A.TO1:40,TH1:40,PA1:20,PB1:40

B.TO1:40,TH1:40,PA1:40,PB1:40

C.TO1:160,TH1:320,PA1:40,PB1:40

D.TO1:160,TH1:80,PA1:40,PB1:40

E.第一周:TO1:40,TH1:60,PA1:40,PB1:40第二周:TO1:160,TH1:320,PA1:40,PB1:40

题型:多项选择题
两数相除,商是2.4,如果被除数扩大6倍,除数扩大3倍,商是(  )
A.2.4B.4.8C.7.2
题型:多项选择题

将淬火后的材料再加热到一定范围保温,然后在空气或油中冷却的操作过程叫()。

A.退火

B.回火

C.调质

D.正火

题型:多项选择题

For many people today, reading is no longer relaxation. To keep up their work they must read letters, reports, trade publications, interoffice communications, not to mention newspapers and magazines: a never ending flood of words. In (1) a job or advancing in one, the ability to read and comprehend (2) can mean the difference between success and failure. Yet the unfortunate fact is that most of us are (3) readers. Most of us develop poor reading (4) at an early age, and never get over them. The main deficiency (5) in the actual stuff of language itself—words. Taken individually, words have (6) meaning until they are strung together into phrases, sentences and paragraphs. (7) , however, the untrained reader does not read groups of words. He laboriously reads one word at a time, often regressing to (8) words or passages. Regression, the tendency to look back over (9) you have just read, is a common bad habit in reading. Another habit which (10) down the speed of reading is vocalization—sounding each word either orally or mentally as (11) reads.

To overcome these bad habits, some reading clinics use a device called an (12) , which moves a bar(or curtain) down the page at a predetermined speed. The bar is set at a slightly faster rate (13) the reader finds comfortable, in order to "stretch" him. The accelerator forces the reader to read fast, (14) word by word reading, regression and subvocalization practically impossible. At first (15) is sacrificed for speed. But when you learn to read ideas and concepts, you will not only read faster, (16) your comprehension will improve. Many people have found (17) reading skill drastically improved after some training. (18) Charlie Au, a business manager, for instance. His reading rate was a reasonably good 172words a minute (19) the training; now it is an excellent 1,378 words a minute. He is delighted that how he can (20) a lot more reading material in a short period of time.

第(18)空应选择()

A.Look at

B.Take

C.Make

D.Consider

题型:多项选择题

舵回路的硬反馈信号是().

A.位置信号

B.力信号

C.速度信号

D.加速度信号

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