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【判断题】
增值税税额不影响利润表中的“税金及附加”项目。
A.
正确
B.
错误
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参考答案:
举一反三
【单选题】下列属于胶囊剂质量检查项目的是
A.
硬度
B.
脆碎度
C.
崩解时限
D.
溶散时限
【单选题】If a company records prepayment of expenses in an asset account, the adjusting entry when all or part of the prepaid asset is used or expired would:
A.
Result in a debit to a liability and a credit to an asset account.
B.
Decrease cash.
C.
Result in a debit to an expense and a credit to an asset account.
D.
Cause an accrued liability account to exist.
E.
Cause an adjustment to prior expense to be overstated and assets to be understated.
【单选题】下列属于胶囊剂质量检查项目的是
A.
硬度
B.
脆碎度
C.
溶散时限
D.
崩解时限
【单选题】关于挪威疥疮,哪一项是正确的?( )
A.
由挪威型疥螨所致
B.
多见于身体虚弱、免疫功能低下者
C.
患者对疥螨不能起反应,因而皮疹不明显
D.
患者皮疹处疥螨数量少
E.
传染性弱
【单选题】which of the following statements is correct when calculating the impairment loss of an asset?
A.
Assets should be carried at the lower of their carrying amount and recoverable amount
B.
Assets should be carried at the higher of their carrying amount and recoverable amount
C.
The recoverable amount of an asset is the higher of carrying amount and fair value less costs of disposal
D.
The recoverable amount of an asset is the higher of value in use and carrying amount
【单选题】which of the following statements is correct when calculating the impairment loss of an asset?
A.
Assets should be carried at the lower of their carrying amount and recoverable amount
B.
Assets should be carried at the higher of their carrying amount and recoverable amount
C.
The recoverable amount of an asset is the higher of vaiue in use and fair value less costs of disposal
D.
The recoverable amount of an asset is the higher of value in use and fair value less costs of disposal
【单选题】Which of the following is not a factor to be considered when determining the useful life of an intangible asset?
A.
Legal, regulatory or contractual provisions.
B.
The effects of obsolescence.
C.
The expected use of the asset by the organization.
D.
The fair value of the asset.
E.
The level of maintenance expenditures that will be required to obtain expected future benefits.
【单选题】根据《人民币结算账户管理办法》的规定,银行对( )内未发生收付活动且未欠开户银债务的单位银行结算账户,应通知单位办理销户手续。
A.
3个月
B.
6个月
C.
9个月
D.
1年
【单选题】When a bond becomes more attractive as an asset because of a rise in the interest rate:
A.
the price of stock, a substitute asset, will rise.
B.
the price of stock, a substitute asset, will fall.
C.
the future price of bonds will fall.
D.
people will stop buying bonds and buy other assets.
【单选题】下列哪个不属于软件工程的内涵之一( )。
A.
经济地开发软件;
B.
扶持培养软件高手的学院;
C.
开发既可靠又能有效运行的软件;
D.
应用完善的科学与工程原理。
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