某企业预测的年度赊销收入净额为600万元,应收账款收账期为30天,变动成本率为 60

题型:单项选择题

问题:

某企业预测的年度赊销收入净额为600万元,应收账款收账期为30天,变动成本率为 60%,资本成本率10%,则应收账款的机会成本为( )万元。

A.10
B.6
C.3
D.2

考点:注册会计师财务成本管理注册会计师财务成本管理
题型:单项选择题

关于慢性骨髓炎病灶清除术下列正确的是

A.清除时应尽量去除病灶周围的骨质,防止复发

B.脓液死骨及肉芽组织应全部去除

C.伤口一般一期闭合

D.术后可行闭式灌洗术

E.窦道不能消灭的主要原因是病灶清除不彻底

题型:单项选择题

下列物质的俗名与化学式一致的是[ ]

A.食盐:CaCl2

B.苛性钠:NaOH

C.纯碱:NaHCO3

D.生石灰:Ca(OH)2

题型:单项选择题

下列反应:2HBr(g)  Br2(g)+H2(g)在密闭容器中进行,将密闭容器的体积缩小至原来的一半,下列说法正确的是(   )

A.化学反应速率不变,平衡不移动

B.化学反应速率加快,平衡不移动

C.平衡向右移动,气体颜色加深

D.平衡不移动,气体颜色不变

题型:单项选择题

During recent years we have heard much about "race": how this race does certain things and that race believes certain things and so on. Yet, the (51) phenomenon of race consists of few surface indications.

We judge race usually from the coloring of the skin: a white race, a brown race, a yellow race and a black race. But (52) you were to remove the skin you could not tell anything about the race to which the individual belonged. There is nothing in physical structure, the brain or the internal organs to (53) a difference.

There are four types of blood. All types are found in every race, and no type is distinct to any race. Human brains are the (54) . No scientists could examine a brain and tell you the race to which the individual belonged. Brains will (55) in size, but this occurs within every race. (56) does size have anything to do with intelligence. The largest brain ever examined belonged to a person of weak (57) . On the other hand, some of our most distinguished people have had (58) brains.

Mental tests which are reasonably (59) show no differences in intelligence between races. High and low test results both can be recorded by different members of any race. (60) equal educational advantages, there will be no difference in average standings, either on account of race or geographical location.

51().

A.complete 

B.full 

C.total 

D.whole

题型:单项选择题

患者,女,60岁,因病长期鼻饲,一日护士在鼻饲过程中发现抽出的胃液为咖啡色,其正确的处理方法是()

A.给予温开水冲洗

B.继续注入食物

C.暂停注入,通知医生

D.用注射器抽吸胃液

E.拔出胃管

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