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【单选题】
下列涉税会计分录,使用不正确的是( )。
A.
“税费”科目核算范围不包括印花税、耕地占用税和车辆购置税
B.
纳税人收购未税矿产品,按代扣代缴的资源税,借记“材料采购”等科目,贷记“税费——资源税”科目
C.
企业缴纳的保险保障基金,应借记“税费——保险保障基金”,贷记“银行存款”
D.
企业代扣代缴的个人所得税,不通过“税费——个人所得税”科目核算
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举一反三
【单选题】In a closed cooling water system, which of the problems can cause the water pressure to fluctuate?
A.
An open vent in the cooling system
B.
A fouled sea chest
C.
A restricted water passage in the engine
D.
Air entrained in the cooling water
【多选题】多选题:能满足加工要求且不会使工件无法安装或变形的定位是( )。
A.
完全定位
B.
欠定位
C.
不完全定位
D.
过定位
【判断题】ROI= return on sales / capital turnover.
A.
正确
B.
错误
【单选题】The highest pressure in any closed diesel engine freshwater cooling system is at the _____.
A.
jacket water outlet
B.
expansion tank inlet
C.
heat exchanger inlet
D.
cooling water pump outlet
【判断题】Returns can only be measured in accounting terms such as return on assets, return on equity, or return on sales.
A.
正确
B.
错误
【判断题】Return on sales =revenue / income.
A.
正确
B.
错误
【单选题】If the coolant temperature of a closed cooling water system for a diesel enginegradually increases, the trouble usually is( ).
A.
a broken shaft on the freshwater pump
B.
an excessive accumulation of scale in the heat exchanger
C.
an incorrect thermostatic element operating range
D.
lube oil in the cooling water
【单选题】In a closed cooling system for a turbocharged, four-stroke/cycle diesel engine, fluctuating water pressure can be caused by .
A.
improper venting of the cooling system
B.
carrying the expansion tank water level too high
C.
a totally clogged impeller in the cooling water pump
D.
an incorrectly set cooling system temperature control
【简答题】Our sales confirmation No. BC510 in two (8) were airmailed to you. Please sign and return one copy of them for our (9) .
【单选题】In any diesel engine closed freshwater cooling system, the lowest pressure exists at the _____.
A.
jacket water outlet
B.
cooling water pump outlet
C.
heat exchanger outlet
D.
expansion tank atmospheric vent
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