在对物料进行编号时,前两位用字符来表示物料种类,比如SC表示蔬菜类,RD肉蛋类,并且

题型:单项选择题

问题:

在对物料进行编号时,前两位用字符来表示物料种类,比如SC表示蔬菜类,RD肉蛋类,并且每类物料均不超过1000种,则以下对“物料编号”字段数据类型和宽度的定义中,最好的是()。

A.字符弄5位

B.整型

C.字符型6位

D.数值型(5.0)

考点:管理系统信息技术应用管理系统信息技术应用题库
题型:单项选择题

Directions: Read the following passage. Answer the questions according to the information given in the passage.

Energy drinks are now available (可购得的) in nearly every store and they promise to make people feel more energetic and think more clearly. these products have names like Red Bull , Monster, 5-Hour Energy and so on, which appeal mainly to young adults and teenagers.

Chad is a medical researcher who got interested in studying energy drinks because of the explosion (猛增) in their popularing in the last few years.He says he and his research team have found three major things about energy drinks. One: there are huandreds of brands of energy drinks in most major countries. Two: the drinks are not clearly labeled (用标签标明) with enough information such as what are contained in the drink, the date and even t names of their makers. And three: the amount of caffeine ( 加啡因) varies greatly. Some contain as little as fifty milligrams, others as much as five hundred.

Some energy drinks contain a mixture of ingredients (配料) listed as an “energy blend”. But scientists do not know a lot about them and how they interact with each other. These ingredients may be dangerous for people who drink them. What is worse , he says, there is no listing of the amount of each ingredient. Some makers of energy drinks do provide warnings. For example, a popular energy drink warns against use by people who are nursing a baby or under the age of twelve.

Chad and his team suggest labeling energy drinks with the amount of caffeine and other ingredients clearly in order to protect the health of the public. And the government officials are considering their suggestions now.

1. What do the energy drinks promise to do? (no more than 10 words)

______________________________________________________________

2. Why did Chad get interested in studying energy drinks? (no more than12 words)

_______________________________________________________________

3. Who are the main users of energy drinks? (no more than5 words)

_______________________________________________________________

4. Please explain the underlined word “interact” in English. (no more than8 words)

题型:单项选择题

黄河公司系上市公司,所得税采用债务法核算,适用的所得税税率为25%,按净利润的10%提取盈余公积。该公司有关资料如下:
资料一:该公司于2006年12月建造完工的办公楼作为投资性房地产对外出租并对其采用成本模式进行后续计量,该办公楼的原价为5000万元,预计使用年限为25年,不考虑残值,采用平均年限法计提折旧。假定税法规定的折旧方法、预计使用年限和预计净残值与上述做法相同。2009年1月1日,黄河公司决定采用公允价值对出租的办公楼进行后续计量。该办公楼2009年1月1日的公允价值为4800万元。2009年12月31日,该办公楼的公允价值为4900万元。假定2009年1月1日前无法取得该办公楼的公允价值。
资料二:黄河公司2006年12月20日购入一台管理用设备,原始价值为230万元,原估计使用年限为10年,预计净残值为10万元,按年数总和法计提折旧。由于固定资产所含经济利益预期实现方式的改变和技术因素的原因,已不能继续按原定的折旧方法、折旧年限计提折旧。黄河公司于2009年1月1日将设备的折旧方法改为平均年限法,将设备的折旧年限由原来的10年改为8年,预计净残值为10万元。
要求:

根据资料一:①编制黄河公司2009年1月1日会计政策变更的会计分录;
②将2009年1月1日资产负债表部分项目的调整数填入下表;

2009年1月1日资产负债表部分项目的调整数

项目金额(万元) 调增(+) 调减(-)
累计折旧
投资性房地产
递延所得税资产
递延所得税负债
盈余公积
未分配利润

③编制2009年12月31日投资性房地产公允价值变动的会计分录;
④计算2009年12月31日递延所得税负债或递延所得税资产的余额及发生额(注明借贷方)。

题型:单项选择题

本地押品权属证书的变更期限不得超过()个工作日,异地押品权属证书不得超过()个工作日。若因客观原因造成延误,应在期限届满前重新填写《押品权属证书变更通知书》,续办变更手续。

A.3、10

B.5、10

C.7、14

D.10、15

题型:单项选择题

对于架空线路杆塔的接地装置,当接地装置由较多水平接地极或垂直接地极组成时,垂直接地极的间距不应小于其长度的两倍,水平接地极的间距不宜小于( )。

A.3m;
B.5m;
C.10m;
D.15m。

题型:单项选择题

铜接线管接续线时,将两头相向插入接线管内,并露出管外()mm,再用接线钳拧接。

A.2

B.3

C.4

D.5

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