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【单选题】
某一般纳税人企业购入一台不需要安装就可投入使用的设备,取得增值税专用发票注明的价款100 000元,增值税税额17 000元,价税款以转账支票支付,应编制的会计分录是
A.
借:固定资产 117 000 贷:银行存款 117 000
B.
借:固定资产 100 000 贷:银行存款 100 000
C.
借:固定资产 100 000 应交税费——应交增值税(进项税额) 17 000 贷:银行存款 117 000
D.
借:固定资产 117 000 贷:应付票据 117 000
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举一反三
【单选题】According to the passage, George Frank ______.
A.
agrees with the comments made by Michael Tenet
B.
consents that globalization is favorable to economy
C.
believes that the reduction of prices is due to the competition
D.
thinks the instability is caused by the economic liberalization
【简答题】Constrained body
【单选题】I felt greatly honored ____ when I took part in my friend’s birthday party.
A.
to welcome
B.
welcoming
C.
to be welcomed
D.
welcomed
【单选题】The passage agrees that a garage door opener that automatically opens the door by remote control is a robot.
A.
T
B.
F
【单选题】The current scope of investment has constrained their investment yield and is ( ) further business growth.目前的投资范围限制了他们的投资收益并阻碍业务的进一步的增长。
A.
hammer
B.
harm
C.
hame
D.
hampering
【简答题】受限制的帕累托最优(constrained Pareto optimum)
【单选题】Today's scientists are no longer constrained simply by the laws of nature, ______ in the past, but also by the laws (and attitudes) of the land.
A.
as generally the case
B.
as was generally the case
C.
as long ago
D.
as expected
【单选题】By ___________ we mean language communication is constrained by neither time nor space.
A.
arbitrariness
B.
displacement
C.
creativity
D.
cultural transmission
【单选题】I _______ to my friend’s birthday party tomorrow.
A.
am going
B.
am going to go
C.
went
D.
goes
【单选题】The gas loads on the engine structure are constrained by means of hydraulically preloaded _____ which connect the bed plate, frame. sections and cylinder jackets into a single unit.
A.
connecting rods
B.
main bearing
C.
column
D.
tie rods
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