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【单选题】
甲企业采用应收账款余额百分比法核算坏账,坏账准备的计提 比例为0.5%。该企业2004年12月31日坏账准备科目有贷方余额5万元,2005年该企业发生坏账3万元,已核销的坏账又收回8万元,2005年 12月31日应收账款总账借方余额为500万元,其中应收账款明细科目借方余额合计数为1000万元,应收账款明细科目贷方余额合计数为500万元;预收 账款总账贷方余额为200万元,其中预收账款明细科目借方余额合计数为100万元,预收账款明细科目贷方余额合计数为300万元。该企业2005年应提取 的坏账准备为( )万元。
A.
-4.5
B.
6
C.
6.5
D.
5.5
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【判断题】文学话语蕴籍特点常常更充分体现在两种较为典范的本文修辞形态中:含蓄和含混。
A.
正确
B.
错误
【单选题】Real policemen, both Britain and the United States hardly recognize any resemblance between their lives and what they see on TV—if they ever get home in time. There are similarities, of course, but th...
A.
so that he can catch criminals in the streets
B.
because many of the criminals he has to catch are dangerous
C.
so that he can justify his arrests in court
D.
because he has to know nearly as much about law as a professional lawyer
【判断题】资金成本包括用资费用和筹资费用两部分,一般使用相对数表示,即表示为筹资费用和用资费用之和与筹资额的比率。
A.
正确
B.
错误
【多选题】结合水的特征是:
A.
在-40℃下不结冰
B.
具有流动性
C.
不能作为外来溶质的溶剂
D.
具有滞后现象
【简答题】制作片头,添加字幕内容为学校、专业、姓名、学号,并为字幕添加相应效果,片头背景可以自己制作或下载相应动态、静态素材。
【判断题】资金成本包括用资费用和筹资费用两部分,一般使用相对数表示,即表示为筹资费用和用资费用之和与筹资额的比率。
A.
正确
B.
错误
【判断题】53文学话语蕴籍特点常常更充分体现在两种较为典范的本文修辞形态中:含蓄和含混( )
A.
正确
B.
错误
【多选题】结合水的特征是:
A.
在-40℃以上不结冰
B.
具有流动性
C.
不能作为外来溶质的溶剂
D.
不能被微生物利用
【单选题】Real policemen hardly recognize any resemblance between their lives and what they see on TV. The first difference is that a policeman's real life revolves round criminal law. He has to know exactly wh...
A.
he must be able to tell when and where a crime is committed
B.
he must justify the arrests he makes of criminals
C.
he must behave as professional lawyers do
D.
he must work hard to help reform. criminals
【单选题】Real policemen hardly recognize any resemblance (类同之处)between their lives and what they see on TV--if they ever get home in time. There are similarities, of course, but the cops(警官) don't think much o...
A.
so that he can catch criminals in the streets
B.
because many of the criminals he has to catch are dangerous
C.
so that he can justify his arrests in court
D.
because he has to know nearly as much about law as a professional lawyer
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