某企业坏账核算采用备抵法,并按应收账款年末余额百分比法计提坏账准备,各年计提比例均假

题型:单项选择题

问题:

某企业坏账核算采用备抵法,并按应收账款年末余额百分比法计提坏账准备,各年计提比例均假设按应收账款年末余额百分比法计提坏账准备,各年计提比例均假设为应收账款余额的 5%。该企业计提坏账准备的第-年的年末应收账款余额为1200000元;第二年客户甲单位所欠 15000元账款按规定确认为坏账,应收账款期末余额为1400000元;第三年客户乙单位破产,所欠10000元中有4000元无法收回,确认为坏账,期末应收账款余额为1300000元;第四年已冲销的甲单位所欠15000元账款又收回10000元,年末应收账款余额为1500000元。则该企业因对应收账款计提坏账准备在四年中累计应计入管理费用的金额为( )元。

A.24000

B.74000

C.75000

D.84000

考点:注册会计师会计注册会计师会计
题型:单项选择题

把一个长94.2厘米,宽31.4厘米的长方形铁皮卷成一个圆筒,这个圆筒的底面周长是______厘米,高是______厘米.

题型:单项选择题

Hidden passengers traveling in ships, trams, or even cars can be a terrible trouble— especially when they are insects. As for this, there is a great ___36___ between human beings; and insects. The former ___37___ every possible effort to avoid being discovered, while the latter quickly ___38___ attention to themselves.

We can only show mercy to the ___39___ man who had to slop his car soon after ___40___ from a country village to drive to London. Hearing a strange noise from the ___41___of the car, he naturally got out to ___42___ the wheels carefully, but he found nothing wrong, so he ___43___ his way. Again the noise began, ___44___ and became even louder. Quickly ___45___ his head, the man saw what appeared to be a great ___46___ cloud following the car. When he stopped at a village further on, he was told that a queen bee must be hidden in his car as there were thousands of bees ___47___.

On learning this, the man drove away .as quickly as possible. After an hour’s ___48___ driving, he arrived safely in London, where he parked his car outside a ___49___ and went in- It was not long ___50___ a customer who had seen him arrive ___51___ in to inform him that his car was ___52___ with bees. The poor driver was ___53___ that the best way should be to call a ___54___. In a short time the man arrived. He found the unwelcome passenger hidden near the wheels at the back. of the car. Very thankful to the driver for this ___55___ gift, the bee-keeper took the queen and her thousand of followers home in a large box.

36. A. connection   B. difference  C. communication D. similarity

37. A, doB. take   C. make D. try

38. A. give     B. keep     C. pay      D. draw

39. A. unfortunate  B. careless     C. unpleasant D. hopeless

40. A. passing by   B. leaving out   C. setting out    D. getting up

41. A. front    B. back     C. left      D. right

42. A. clean    B. change      C. test      D. examine

43. A. drove   B. continued C. pushed    D. forced

44. A. normally     B. gentlyC. actually     D. immediately

45. A. hiding  B. turning      C. shaking     D. raising

46. A. black    B. beautiful   C. white D. colorful

47. A. below   B. ahead C. nearby      D. behind

48. A. boring  B. careful      C. exciting     D. hard

49. A. hotel    B. museum    C. hospital     D. school

50. A. when    B. after  C. until  D. before

51. A. broke   B. moved      C. hurried      D. dropped

52. A. crowded      B. covered     C. filled D. equipped

53. A. advised B. required    C. ordered     D. requested

54. A. bee-keeper B. policeman    C. waiterD. repairman

55. A. unfamiliar   B. unknown   C. unexpectedD. uncertain

题型:单项选择题

关于部分容积效应伪像的表述,不正确的是()

A.又称切片厚度伪像

B.形成的原因主要是超声断层较厚

C.将探头适当加压或侧动可识别部分容积效应伪像

D.肝小囊肿内出现的点状回声属部分容积效应伪像

E.超声束越窄引起部分容积效应伪像的可能性越小

题型:单项选择题

毒理学实验的亚慢性毒性试验中,特异指标的选择原则应根据()

A.急性毒作用特点

B.指标越先进、越灵敏越好

C.急性毒作用特点及化合物特殊基团的分析

D.着重分析对肝代谢酶的影响

E.选择困难,广泛筛选

题型:单项选择题

校验熔断器的最大开断电流能力应用()进行校验。

A.最大负荷电流

B.冲击短路电流的峰值

C.冲击短路电流的有效值

D.额定电流

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