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【多选题】
甲公司是乙公司的母公司,2017年9月30日,甲公司公司出售一件产品,乙公司将该产品作为管理用固定资产,并于当日投入使用。该产品的售价为000万元,成本为800万元,款项已于当日收存银行。乙公司预计该固定资产的使用寿命为10年,预计净残值为0,采用年限平均法计提折旧。适用的所得税税率为25%,不考虑其他因素。甲公司2017年编制合并财务报表时,对于该项内部交易的抵销分录处理正确的是( )。
A.
借:营业收入  1 000
B.
营业成本          800
C.
成本——原价  200
D.
借:固定资产——累计折旧     5
E.
管理费用                  5
F.
:递延所得税资产  48.75
G.
所得税费用        48.75
H.
借:所得税费用         48.75
I.
递延所得税负债        48.75
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【单选题】设区域D由曲线 围成,则
A.
B.
-
C.
2
D.
-2
【单选题】The ratio of 2 quantifies is 5 to 6. If each of the quantities is increased by 15, what is the ratio of these two new quantifies?
A.
5:6
B.
25:27
C.
15:16
D.
20:21
E.
It cannot be determined from the information given.
【多选题】下列哪些属于添加关键帧的必要条件?
A.
必须打开关键帧记录器;
B.
至少要有 两个或两个 以上的关键帧;
C.
关键帧的值要有变化;
D.
时间上要有间距。
【单选题】Magenta Ltd has a current ratio of 1.5, a quick ratio of 0.4 and a positive cash balance. If it purchases inventory on credit, what isthe effect on these ratios?
A.
Current ratio decrease and Quick ratio decrease
B.
Current ratio decrease and Quick ratio increase
C.
Current ratio increase and Quick ratio decrease
D.
Current ratio increase and Quick ratio increase
【单选题】设区域D由曲线 及直线 所围成,则
A.
9/4
B.
7/4
C.
-2.25
D.
-1.75
【简答题】What is the duty ratio? How to calculate the duty ratio?
【简答题】What is the ratio of bronze to gold medals earned by Italy and France combined?
【单选题】What is the correct definition of nozzle area expansion ratio?
A.
The ratio of nozzle exit area to the throat area
B.
The ratio of the nozzle area at the inflection point to the throat area
C.
The ratio of throat area to the nozzle inlet area
D.
The ratio of throat area to the area at the point of inflection
【单选题】If a square and an equilateral triangle have equal perimeters, what is the ratio of the area of the triangle to the area of the square?
A.
B.
C.
D.
E.
【单选题】If 5/9 of the members of the school chorus are boys, what is the ratio of girls to boys in the chorus?
A.
B.
C.
D.
E.
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