下列______业务的处理符合权责发生制的要求。 A.本月根据销售合同发出商品一批,

题型:单项选择题

问题:

下列______业务的处理符合权责发生制的要求。

A.本月根据销售合同发出商品一批,售价:10000元,但本月没有收到货款,因此不能将其确认为本月收入
B.本月收到上月销售商品款50000元,因此确认本月收入为50000元
C.本月发生广告费用3000元,但尚未支付,确认本月销售费用3000元
D.根据销售合同预收客户定金10000元,因此确认本月销售收入10000元

考点:会计资格考试会计从业资格(会计基础)北京会计基础
题型:单项选择题

请认真阅读下面短文,并根据所读内容在文章后表格中的空格里填入一个最恰当的单词。

注意:请将答案写在答题卡上相应题号的横线上。每个空格只写一个单词。

Problem: On the scale of problems, “pictures of food on the Internet” is firmly first-world. And that is almost certainly a too-generous definition of “problem.” When it comes to photographing and putting your dinner on line, I say live and let live, you know? Maybe your salad was particularly inviting and pleasing that night, and I, too, have spent many an hour clicking “random” on Smitten Kitchen and salivating(流口水).

But I assume if you’re making the effort to arrange your food artfully and preserve its memory in a digital archive, you must... like food. And want it to taste good. A recent study published in the Journal of Consumer Psychology suggests that spending time focusing on images of food makes the food itself less satisfying.

Methodology: The researchers assumed that imagining enjoying something might lead to satiation -- the feeling that makes the second piece of cake taste not-quite-as-good as the first. To test this, they had some people participate in two experiments that they were told were separate -- one in which they rated how appetizing different photos of food looked, and one in which they ate some peanuts and rated how much they enjoyed them.

A separate group of people did the same experiment again, but in the photo-rating portion, some were asked to rate how appetizing the food was or to choose a preference between two foods, and some were asked to rate the brightness of the photo itself.

Results: The more photos of food people looked at, the less they enjoyed the peanuts -- if they were looking at photos of salty food. People who looked carefully at images of sweets enjoyed the peanuts more, suggesting that imagination causes satiation only if you’re imagining a similar food. In the second experiment, participants who focused on the brightness of the photos were able to enjoy the peanuts more than those who were thinking about the deliciousness of foods while they looked at the images.

Implications: You’ll probably enjoy your food more if you don’t take a picture of it, or scroll through images of cookies at work and then eat one when you get home. This also has potential implications for advertisers, who may unknowingly be giving away satiation for free when they show images of chicken wings or whatever in front of us all day long. But luckily the study provides a hint: Try not to think about the food’s taste while you take a photo -- just focus on your composition.

题型:单项选择题

下列事项须由股东大会以特别决议通过的是( )。

A.董事会和监事会成员的任免及其报酬和支付方法

B.公司章程的修改

C.公司年度预算方案、决算方案

D.公司年度报告

题型:单项选择题

痰气交阻型噎膈的主证是()

A.吞咽梗阻,情绪舒畅时可稍减轻

B.吞咽梗阻而痛

C.舌红苔薄腻

D.脉弦滑

E.固体食物难如,但汤水可下

题型:单项选择题

契税纳税义务发生时间可以是( )。

A.取得具有房地产权属转移合同性质凭证的当天

B.签订房地产权属转移合同的当天

C.办理房地产产权证的当天

D.交纳房地产预付款的当天

题型:单项选择题

操作风险

更多题库