对资产负债表日后事项中的调整事项,涉及损益的事项,通过“以前年度损益调整”科目核算,

题型:判断题

问题:

对资产负债表日后事项中的调整事项,涉及损益的事项,通过“以前年度损益调整”科目核算,然后将“以前年度损益调整”科目的余额转入“本年利润”科目。 ( )

考点:会计资格考试中级会计(会计实务)中级会计实务95
题型:判断题

同一时刻,当我国的帕米尔高原还是满天星斗的黑夜时,乌苏里江面已经洒落着阳光,其原因是[ ]

A.地球自转

B.地球公转

C.纬度因素

D.海陆因素

题型:判断题

义齿初戴时出现哪一情况需要返工重作?()。

A.就位困难

B.下颌偏向一侧

C.发音不清

D.粘膜压痛

E.基托边缘过长

题型:判断题

甲、乙两国因历史遗留的宗教和民族问题,积怨甚深。2004年甲国新任领导人试图缓和两国关系,请求丙国予以调停。甲乙丙三国之间没有任何关于解决争端方法方面的专门条约。根据国际法的有关规则和实践,下列哪一项判断是正确的

A.丙国在这种情况下,有义务充当调停者

B.如果丙国进行调停,则乙国有义务参与调停活动

C.如果丙国进行调停,对于调停的结果,一般不负有监督和担保的义务

D.如果丙国进行调停,则甲国必须接受调停结果

题型:判断题

Edinburgh Mela

Time: 25th – 31st August 2008

Tel / Fax: 0131 557 1400

E-mail: info@edinburgh-mela.co.uk

Website: www.edinburgh-mela.co.uk

Each year Edinburgh Mela is Scotland’s biggest multicultural(多文化的)arts festival that celebrates in Scotland. Although Edinburgh Mela’s roots are in South Asian cultures, this is a festival for everybody. Music, colour, dance, art, fashion, food, children’s activities, the Mela bazaar(集市)and much more!

Edinburgh International Book Festival

Time: 9th – 25th August 2008

Tel: 0131 718 5666

Fax: 0131 226 5335

E-mail: admin@edbookfest.co.uk

Website: www.edbookfest.co.uk

Edinburgh International Book Festival is the world’s biggest book festival. We present different programs for both adults and children including discussions, lectures, debates and workshops, all in one of Edinburgh’s most beautiful spaces, Charlotte Square Gardens.

Edinburgh International Festival

Time: 8th – 31st August 2008

Tel: + 44 (0) 131 473 2000

Fax: +44 (0) 131 473 2002

E-mail: eif@eif.co.uk

Website: www.eif@eif.co.uk

Each year the Edinburgh International Festival stages one of the greatest celebrations of the arts, attracting audiences from around the world to the city’s exciting atmosphere. The festivities offer a special opportunity to experience the excitement of live performance by internationally well-known artists as well as the joy of discovering new and unfamiliar works.

Edinburgh International Science Festival

Time: 25th March-5th April 2008

Tel: 0131 558 7666                                

Fax: 0131 557 9177

E-mail: esf@scifest.demon.co.uk

Website: www.sciencefestival.co.uk

The UK’s largest Science Festival is back with one of the most exciting line-ups in the Festival’s 16-year history. The Science Festival is an unbelievable place for everyone, with events at all levels, all ages and all purses. On offer are 10 days of non-stop shows workshops, presentations, hands-on activities, exhibitions and tours designed to amuse and entertain. Call our ticket hotline on 0131 557 5588.

小题1:According to the passage, the four festivals         .

A.are all about arts

B.all happen in 2008 only

C.are all celebrated in Edinburgh

D.are all mainly for children小题2:What do we know about Edinburgh Mela?

A.It is deeply rooted in Edinburgh.

B.It is a place to buy and sell things.

C.It shows kinds of cultures in Scotland.

D.It offers a chance for you to buy books.小题3: How many ways are available for you to get the information about each festival?

A.Only one.

B.Two.

C.Three.

D.Four.小题4:If you want to book tickets to Edinburgh International Science Festival, you’d better dial       .

A.0131 557 5588

B.0131 558 7666

C.+ 44 (0) 131 473 2000

D.0131 557 1400

题型:判断题

乳牙接近替换期的表现为()

A.牙齿Ⅲ度松动

B.恒牙胚牙根已形成一半

C.恒牙胚位置已接近乳牙根分叉

D.乳牙根吸收已达1/2

E.以上均正确

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