2013年甲公司有关待执行合同资料如下:2013年10月甲公司与乙公司签订合同,约定

题型:单项选择题

问题:

2013年甲公司有关待执行合同资料如下:2013年10月甲公司与乙公司签订合同,约定甲公司应于2014年3月将生产的A产品销售给乙公司,A产品合同价格为100万元,乙公司应预付定金10万元,如甲公司单方面撤销合同,应双倍返还定金,即20万元。由于2013年末原材料市场价格大幅度的上升等因素,使得A产品成本超过财务预算,至2013年末A产品未生产,预计A产品成本为120万元。2013年末收到乙公司预付的定金10万元。甲公司正确的会计处理方法是()。

A.确认资产减值损失和存货跌价准备20万元

B.确认资产减值损失和存货跌价准备10万元

C.确认营业外支出和预计负债10万元

D.确认营业外支出和预计负债20万元

考点:资产评估师财务会计综合练习财务会计综合练习题库
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My friends and I had just finished lunch at a hotel when it started to rain heavily. When it became lighter, I decided to get my      , which was parked at my office three streets away.
My friends        that I shouldn’t go, mainly because I was seven months pregnant(怀孕) then. I promised them that I’d be very      . One of them wanted to come with me but I asked her to stay with another friend who needed help         her baby.
I walked out of the hotel and started making my way to the car. At the crossing, a van stopped and a man came out with an umbrella. Before I knew what was happening, he walked right      me and told me he’d escort(护送)me. Although I refused, he said that he would.
  During our walk, he kept telling me to walk slower, as the ground was        . When we got to the car park, I thanked him and he went away. I did not get his name and can        recognize(认出) him now. Did he stop for me? I’ll never know.
  So how did I pay it forward? I was at home when I noticed two Indian workers       in the heavy rain. They were probably on their way to the working place near my home. I went out and passed them my      . I told them they should take and keep it. They were surprised by my action. They were very grateful to me, probably          why a stranger was offering such kindness. I was so relaxed and happy that day.
小题1:
A.moneyB.bagC.carD.raincoat
小题2:
A.arguedB.receivedC.calmedD.disliked
小题3:
A.braveB.carefulC.proudD.helpful
小题4:
A.forB.aboutC.withD.on
小题5:
A.throughB.pastC.belowD.beside
小题6:
A.wetB.dryC.toughD.crowded
小题7:
A.oftenB.evenC.hardlyD.nearly
小题8:
A.fightingB.playingC.workingD.walking
小题9:
A.umbrellaB.coatC.loveD.kindness
小题10:
A.trainedB.wonderedC.talkedD.refused
题型:单项选择题

《我的四季》第9段中有这样的语句:“望着我那干瘪的谷粒,心里有一种又酸又苦的欢乐”,既然是“欢乐”,为什么却“又酸又苦”呢?

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题型:单项选择题

与“嫦娥一号”相比,“嫦娥二号”直接进入绕月轨道,奔月时间也缩短为112小时,飞行的高度也由嫦娥一号的200公里变为100公里,距月球更近。这表明[ ]

A.新事物是对旧事物的彻底否定

B.旧事物的质变就是新事物

C.事物的任何变化都是根本性质的变化

D.事物的发展是一个由低级到高级的过程

题型:单项选择题

对维持人体内脏位置的相对恒定起主要作用的是()

A.肝气

B.脾气

C.肺气

D.肾气

E.心气

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简述同向捻钢丝绳的特点?

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