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【单选题】
某企业采用托收承付结算方式销售一批商品,增值税专用发票注明的价款为1000万元,增值税税额为160万元,销售商品为客户代垫运输费5万元,全部款项已办妥托收手续。该企业应确认的应收账款为( )万元。A.
1000
B.
1005
C.
1160
D.
1165
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举一反三
【单选题】Marie calls the post office ________________.
A.
because she wants to send a letter
B.
because she needs information
C.
because she has a friend in Brazil
D.
because she wants to get insurance
【多选题】The three guidelines for ethical listening are ___________.
A.
discussing while listening
B.
being courteous and attentive
C.
avoiding prejudging the speaker
D.
maintaining the free and open expression of ideas
【简答题】总分类账户与明细分类账户的关系说法正确的有( )。 A．总分类账户对明细分类账户具有统驭控制作用 B．明细分类账户所提供的明细核算资料是对其总分类账户资料的具体化 C．明细分类账户对总分类账户具有补充说明作用 D．总分类账户与其所属明细分类账户在总金额上应当相等
【单选题】A listener’s ethical obligations include
A.
being courteous and attentive during a speech.
B.
agreeing with everything a speaker says.
C.
maintaining the free and open expression of ideas.
D.
a and c only.
【简答题】总分类账户对所属明细分类账户具有统驭和控制作用，明细分类账户对总分类账户具有补充和说明作用。（ ）
【多选题】The three guidlines for ethical listening are ________
A.
discussing while listening
B.
being courteous and attentive
C.
avoiding prejudging the speaker
D.
maintaining the free and open expression of ideas
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