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【单选题】
A企业与B企业签订购销合同销售一批产品,B企业预付货款120 000元,一个月后,A企业将产品发往B企业,开出的增值税专用发票上注明价款200 000元,增值税34 000元,该批货物成本140 000元。A企业预收款业务较多。根据资料下列说法不正确的有()。
A.
收到B企业预付货款确认为预收账款
B.
A企业发出商品时确认收入200 000元
C.
A企业收到B企业补付的114 000元货款时,应计入预收账款
D.
对于B企业所欠货款114 000元计入应收账款核算
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举一反三
【单选题】Mr. Li asks us to remember that _________ careful we are, ________ mistakes we will make.
A.
the more; the fewer     
B.
the fewer; the more        
C.
the more; the more
【判断题】在铰链四杆机构中,能作整周连续旋转的构件称为摇杆,能在一定角度内往复摆动的构件称为连杆。
A.
正确
B.
错误
【单选题】Why does Mr. Collins refuse to accept the seller’s price at the beginning?
A.
Because the price list is on FOB basis.
B.
Because Mr. Collins is not satisfied with the quality of the product.
C.
Because Mr. Collins thinks the price is on the high side.
D.
Because the products are immitations.
【单选题】Mr. Bennet says to Mr. Collins, “How happy for you, Mr. Collins, to possess the talent for flattering with such delicacy.” What does he want to express? _______
A.
Mr. Bennet praises Mr. Collins for his talent.
B.
Mr. Bennet thinks Mr. Collins knows how to please ladies.
C.
Mr. Bennet ridicules Mr. Collins to have so-called talent.
D.
Mr. Bennet feels happy for Mr. Collins possessing the talent.
【单选题】Why Mrs Bennet wanted to leave Lizzy alone with Mr Collins? Because _____________
A.
She was eager to make Lizzy marry Mr Collins.
B.
She did not know how to refuse Mr Collins.
C.
Mr Collins forced her to do so.
D.
Lizzy was willing to have a private conversation with Mr Collins.
【单选题】在铰链四杆机构中,能作整周连续旋转的构件称为_______
A.
曲柄
B.
摇杆
C.
连杆
D.
连架杆
【判断题】The receptionist asks Mr. Collins to take a seat and read magazines while he is waiting.
A.
正确
B.
错误
【单选题】Mr. Li asks us to remember that __________ careful we are, _________ mistakes we will make.
A.
the more; the fewer
B.
the fewer; the more
C.
the more; the more
D.
the less; the fewer
【判断题】在铰链四杆机构中,能作整周连续旋转的构件称为 曲柄
A.
正确
B.
错误
【单选题】关于甘油剂的叙述,错误的是
A.
甘油剂属于溶液剂
B.
甘油剂专供外用
C.
用于口腔、耳鼻喉科疾病
D.
甘油剂的制备可用溶解法或化学反应法
E.
硼酸甘油是用溶解法制备的
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