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【单选题】
_____不是分时系统的特点
A.
多个用户是经过网络连接,同时使用计算机系统
B.
各个用户可同时请求系统服务
C.
各用户的请求彼此独立,互不干扰
D.
用户以会话方式控制自己的程序运行
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【简答题】甲公司卖给乙公司一批原料,价值80000元,乙公司签发由其开户行承兑的银行承兑汇票一张,面额80000元,承兑期限3个月,手续费1%。汇票到期,乙公司开户行向乙公司收取票款,办理票款转账,假如乙公司存款户只有50000无力付款。 要求:根据上述业务,编制有关会计分录。
【简答题】甲公司发生下列经济业务: (1) 3 月 4 日,销售产品一批给乙公司,增值税专用发票上注明价款为 50 000 元,增值税额为 8 500 元,并为之代垫运费 1 500 元,款项均未收到。 (2) 3 月 16 日,乙公司签发一张带息的银行承兑汇票给甲公司,面值为 60 000 ,年利率为 6% ,期限为 90 天,结清前欠货款。 ( 3 ) 4 月 15 日,因急需资金,甲公司将汇票贴现,贴...
【单选题】甲公司签发一张银行承兑汇票给乙公司,面值为10万元,丙银行为承兑银行。则丙银行在承兑时应向甲公司收取的手续费为( )元。
A.
2 000
B.
5 000
C.
500
D.
50
【单选题】Single sourcing consolidates purchase volume with a single supplier in hopes of increasing cooperation and communication in the supply relationship as well as ____.
A.
greater supply risk mitigation
B.
increased amounts of competition
C.
improved market intelligence
D.
lower costs per unit
【单选题】2×13年3月15日,甲公司销售一批材料给乙公司(股份有限公司,且与甲公司属于非关联方),同时收到乙公司签发并承兑的一张面值2000万元.年利率6%,6个月还本付息的银行承兑汇票。9月15日,乙公司与甲公司协商,以一台设备偿还债务。该设备的账面原价为2500万元,已提折旧400万,计提减值准备为200万元,公允价值为1800万元。假设不考虑相关税费,则乙公司因该债务重组对当期利润的影响金额是(
A.
260
B.
100
C.
360
D.
160
【简答题】Cain Company offers its customers a 2% volume discount if they purchase at least $600,000 of its product during the calendar year. On May 31, 2020 Cain has made sales of $400,000 to Co. In the pre...
【多选题】按功能来分,西餐厨房主要有()等厨房
A.
微型厨病
B.
冻房(冷菜间)
C.
咖啡厅厨房
D.
主厨房
E.
包饼房
【多选题】按功能来分西餐厨房主要有( )等厨房。
A.
微型厨房
B.
冻房(冷菜间)
C.
咖啡厅厨房
D.
主厨房
E.
包饼房
【单选题】The averagecost data are for In-Sync Fixtures Company’s (a retailer) only two product lines, Marblette and Italian Marble. Marblette Italian Marble Purchase volume 20,000 1,000 Purchase cost per uni...
A.
The use of this refined activity-based costing system will increase the accuracy of the resulting product costs because a more appropriate cost driver will be used as theallocation base.
B.
The traditional allocation method currently being used is causing product-cost cross-subsidization with the product line Marblette being undercosted.
C.
The cost allocated to the Italian Marble product line under the current traditional system is more than the activity-based costing allocated cost.
D.
The use of this refined activity-based costing system will increase the accuracy of the resulting product costs because it probably will cost less to trace the costs to the product lines.
【简答题】The total volume of state purchase in the first quarter rose by 5.2%, compared with the same period of last year.
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