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【多选题】
试算平衡表中，试算平衡的公式有( )。A.
全部账户的借方期初余额合计=全部账户的贷方期初余额合计
B.
借方期末余额=借方期初余额+本期借方发生额-本期贷方发生额
C.
全部账户借方发生额合计=全部账户贷方发生额合计
D.
全部账户的借方且期余额合计=全部账户的贷方期末余额合计
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举一反三
【简答题】Which of the following is NOT a result brought out by the Kodak according to the passage?
【单选题】Who has responsi bilities to maintain the ship？（）
A.
Flag State
B.
shipowner
C.
crewoftheship
D.
managecompanyoftheship
【单选题】According to SOLAS, 1974, as amended, the shipowner or any person who has assumed responsibility for the ship (the “Company”) must .
A.
establish SMS in accordance with ISM
B.
establish ISM in accordance with SMS
C.
establish ISM and SMS
D.
both B and C
【简答题】Please point out which of the following statement are right．（ ）
【单选题】Which of the following choices can be translated into '出售中'
A.
out of stock
B.
be sold out
C.
be under order
【简答题】Please point out which of the following statements are fight．（ ）
【单选题】Who is responsible for the voyage plan?
A.
The person who has done the planning
B.
The master
C.
The navigation officer
D.
The owner
【简答题】Please point out which of the following statements are not right．（ ）
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