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B公司为小家电生产公司,系增值税一般纳税人,销售和进口货物适用的增值税税率为17%。B公司共有职工200名,其中170名为一线生产人员,30名为总部管理人员。2015年2月,B公司以其生产的每台成本为900元的电暖器作为春节福利发放给公司全部职工。该型号的电暖器市场售价为每台1000(不含增值税税额)元。B公司下列会计处理中正确的有()。
A.
应确认的应付职工薪酬为234000元
B.
应确认生产成本198900元
C.
应确认管理费用35100元
D.
不应确认主营业务收入,但库存商品减少180000元
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【单选题】Identify the one underlined word or phrase that must be changed for the sentene to be correct. If it would not for modern methods of predecting earthquakes, much more damage would be caused by them.
A.
would
B.
of predicting
C.
much
D.
would be
【简答题】在窗体上有一个命令按钮,名称为 C1 ,标题为 " 计算并输出 " ;一个文本框,名称为 T1 ,初始为空白。程序运行后,如果单击命令按钮,程序将计算 500 以内(包括开头和结尾的数)所有偶数的和,并将计算结果显示在文本框,同时将计算结果保存在当前文件夹下的顺序文件 out1.txt 中。
【单选题】以下程序运行后,单击命令按钮,窗体显示的结果是 ______。 Private Function p1(x As Integer,y As Integel,z As Integer) p1=2*x+y+3*z End Function Private Function p2(x As Integer,y As Integer,z As Integer) p2=p1(2,y,x)+x End Fun...
A.
19
B.
21
C.
22
D.
23
【简答题】有如下Sub过程: 以下是调用它的事件过程,程序运行后,单击命令按钮Command1,输出结果为()。
【单选题】Choose the correct words or phrases to complete the sentences. It would just be absolutely wrong to take a human being and put them through ____ may well involve significant suffering for no good end.
A.
what
B.
which
C.
that
D.
it
【单选题】权变领导理论的研究重点在( )。
A.
领导者、被领导者的行为和领导环境的关系
B.
不同领导行为和领导风格对领导绩效的影响
C.
领导者的影响力
D.
领导者的个性特质
【单选题】Cinema has also given a new lease of life to the idea of the story. When the Lumière Brothers and other pioneers began showing off this new invention, it was by no means obvious how it would be used. ...
A.
it would always tell stories.
B.
it should be used in fairgrounds.
C.
its audiences were unappreciative.
D.
its future was uncertain
【单选题】窗体上有一个命令按钮,针对这个按钮有以下程序设计: Private Sub Command1_Click() Dim a,b,c b=5:c=6:Print a=b+c End Sub 程序运行后,单击命令按钮,其结果为( )。
A.
"56"
B.
11
C.
False
D.
56
【单选题】Which statement is CORRECT about the bankers bonus?
A.
Most of it would be paid in money.
B.
Most of it would be paid in shares.
C.
Some of it would be paid in shares.
D.
Some of it would be paid in money.
【简答题】编写以下程序, 程序运行后,如果单击命令按钮,则输出结果为 。 Sub Proc(x As Single, y As Single) t = x x = t / y y = t Mod y End Sub Private Sub Command1_Click() Dim a As Single Dim b As Single a = 5 b = 4 Proc a, b Print a, b End...
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