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目的:练习总分类账户与明细分类账户的平行登记。 资料: 1. 某企业20xx年5月31日,有分类账户和明细分类账户的余额如下: “原材料”账户余额为25000元,其中:甲材料500千克,单价20元,金额10000元;乙材料1500千克,单价10元,金额15000元。 2. 6月份发生下列有关交易或者事项: (1)2日,购入甲材料200千克,单价20元,金额4000元。材料已验收入库,货款已付。 (2) 10日,购入乙材料1000千克,单价10元,金额10000元。材料已验收入库,货款已付。 (3) 18日,仓库发出材料一批用于产品生产,其中,甲材料300千克,单价20元,金额6000元;乙材料2000千克,单价10元,金额20000元。 要求: 1. 编制本月业务的会计分录。 2. 开设并登记原材料总账和明细分类账户。 3. 根据“原材料”明细分类账户的本期发生额和期末余额,编制“材料明细账本期发生额及余额明细表”,并与总分类账户进行核对。
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【单选题】S1: Do you know where the propelling and other auxiliary machines are located on board? S2: Sure, they are arranged in the engine room. Q: What was the name of the space arranged for propelling and ot...
A.
The cargo hold.
B.
The engine room.
C.
The steering gear room.
D.
The bilge.
【单选题】If you observe smoke coming from the turbocharger of an auxiliary diesel engine, you should_____.
A.
check the air filter for obstruction
B.
check for an exhaust leak
C.
check the exhaust temperature
D.
secure the engine
【判断题】typedef可以定义生成新的数据类型。
A.
正确
B.
错误
【单选题】In an auxiliary diesel engine, the reason for knurling the piston skirt is to()
A.
improve skirt lubrication
B.
allow for expansion
C.
transmit forces evenly
D.
improve the piston seal
【单选题】B T om had got a summer job. He worked in a park every morning. he usually greeted the visitors at a gate, he answered their questions and gave them a map of the park. In the afternoon, he helped to s...
A.
In a school.
B.
In a p ark.
C.
In a shop.
D.
In a shop.
【判断题】typedef可以定义生成新的数据类型
A.
正确
B.
错误
【单选题】测定HIV抗体确诊HIV感染常用的方法是( )
A.
免疫印迹法
B.
ELISA(夹心法)
C.
直接凝集试验
D.
ELSA(间接法)
E.
免疫荧光技术
【简答题】P48 Exercise 2 car buyer/ Christmas shopper/ high school student/ music retailer/ shop assistant/ travel agent A _________: They can be ready for you here by 5 pm, or if you want, you can just downloa...
【单选题】我们人类在心理、身体结构、生理以及行为等方面拥有的适应器,都反映了早期选择压力的痕迹。如果一个女性先后和多名男性发生性行为,那么这些男性的精子就必须相互竞争才能争取到使卵子受孕的机会。( )对男性是一种选择压力,促使他们在高潮时射出更多的精子。所以,( )是激烈的精子竞争所产生的结果。
A.
精子竞争;频繁地性交
B.
精子竞争;大睾丸
C.
短期择偶;频繁地性交
D.
短期择偶;大睾丸
【单选题】An electrically driven automatically operating auxiliary blower is provided for slow speed and () of a low speed diesel engine.
A.
manoeuvring operations
B.
bad combustion
C.
cooling
D.
mooring trial
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