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【多选题】
注册会计师谢明在审计希望股份有限公司2018年财务报表时,发现以下情况。情况一: 3月1日,希望公司销售产品,价税合计351000元,销售合同规定的现金折扣条件是1/10(假设按不含税价款计算现金折扣),采用总价法核算,该公司于3月9日收到购货款,并做如下账务处理: 3 月1日 : 借:应收账款-B公司 348000 贷:主营业务收入 297000 应交税费-应交增值税(销项税额) 51000 3 月9日: 借:银行存款 348000 贷:应收账款-B公司 348000 要求:针对3月9日的业务,注册会计师应建议希望公司如何编制调整分录
A.
借记财务费用 3000 元
B.
借记银行存款 3000 元
C.
贷记应收账款 3000 元
D.
贷记主营业务收入 3000 元
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A.
don’t worry
B.
it doesn ’t matter
C.
don’t complain
D.
come on
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【判断题】通信行业的发展趋势是云化(ALL CLOUD)
A.
正确
B.
错误
【单选题】-- I hear Andy and Lily are going to have a party to celebrate their ten years of ____ . --- Really? They have ____ for ten years?
A.
marrying, married
B.
marriage, married
C.
marrying, got married
D.
marriage, been married
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【单选题】What does the author think of social media as a whole?
A.
It will enable human society to advance at a faster pace.
B.
It will pose a grave threat to our traditional ways of life
C.
It is bound to bring about another information revolution.
D.
It breaks down the final barriers in human communication.
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【单选题】I want to buy that kind of cloth because I _____ the cloth _____ well.
A.
have told; washed              
B.
have been told; washes
C.
was told; washed               
D.
have been told; is washed
【单选题】What is the author’s greatest concern with social media technology?
A.
Individuals and organizations may use it for evil purposes.
B.
Government will find it hard to protect classified information.
C.
People may disclose their friends’ information unintentionally
D.
People’s attention will be easily distracted from their work in hand
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