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【简答题】
甲公司2018年末账款余额为600 000元;2019年发生坏账损失8 000元,其中:A公司6 000元,B公司2 000元,2019年末账款余额为650 000元;2020年,上年已冲销的A公司账款6 000元又收回,2020年末账款余额为760 000元。甲企业自2018年开始通过对近几年的款项进行分析,决定按期末账款的5%计提坏账准备。 要求: (1)编制2018年末计提坏账准备的会计分录; (2)编制2019年发生坏账,及年末计算并提取坏账准备的会计分录; (3)编制2020年收回上年已核销坏账,及年末计算并提取坏账准备的会计分录。
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【单选题】( 19 )下面有关数据库表和自由表的叙述中,错误的是
A.
)数据库表和自由表都可以用表设计器来建立
B.
)数据库表和自由表都支持表间联系和参照完整性
C.
)自由表可以添加到数据库中成为数据库表
D.
)数据库表可以从数据库中移出成为自由表
【单选题】My color television has given me nothing but a headache. I was able to buy it a little over a year ago because I had my relatives give me money for my birthday instead of a lot of clothes that wouldn’...
A.
ended all their programs
B.
provided fewer channels
C.
changed to commercials
D.
showed all-night movies
【简答题】My color television has given me nothing but a headache.I was able to buy it a little over a year ago because I had my relatives give me money for my birthday instead of a lot of clothes that wouldn’t...
【判断题】戴震首创六书“二体四用之说”。()
A.
正确
B.
错误
【简答题】A My color television has given me nothing but a headache. I was able to buy it a little over a year ago because I had my relatives give me money for my birthday instead of a lot of clothes that would...
【简答题】题目写听材料,回答问题吧。 1.I had a (an) _________ day off. A. interesting B. relaxing C. boring 2.  I had to study for _________ at home. A. the math competition B. the math test C. the English test 3.  The gift...
【单选题】安钠咖注射液处方如下 苯甲酸钠 1300g 咖啡因 1301g EDTA-2Na 2g 注射用水加至 10000ml其中,咖啡因与苯甲酸钠形成苯甲酸钠咖啡因,溶解度由1:50增大到1:1.2,其中苯甲酸钠的作用是( )。
A.
止痛剂
B.
抑菌剂
C.
助溶剂
D.
增溶剂
【单选题】I had a day off, for I wasn't feeling well.
A.
我又错过了一天,感到非常不好。
B.
我取消了今天的约会,因为我感到很不舒服。
C.
我请了一天假,因为我觉得不舒服。
D.
离开家已经一天了,我感到很不好。
【单选题】I had a day______________, for I wasn't feeling well.
A.
over
B.
off
C.
by
D.
up
【单选题】听力原文:M: What kind of father am I? My daughter had had a fever for a couple of day, but I didn't even know about it. W: Don't blame yourself too much. You've been too much involved in the company's wor...
A.
He is a careless father.
B.
He is very busy with work.
C.
He is an irresponsible father.
D.
He is indifferent to his family.
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