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DHOLIDAY HOMES IN MALLORCA Aolday apartments in Mallorcan sailing and fishing port quiet even in summer season. Beautifully situated apartments with views of sea and mountains, yet near to shops and restaurants, cars and bicycles for hire. Sailing and sports clubs nearby. ITALY IN COMFORT Luxury coach (-carriage) tours of Italy, out of normal holiday season, 21 leisurely (休闲) days to visit five Italian cities starting from London 1st September. The tours are guided by Professor Martin Daris, formerly Head of Italian Studies, London University. See the arts and culture of historic Italy. KIBBUTZ HOLIDAYS IN ISRAEL Working holidays on a Kibbutz (co-operative farm) in Israel. All nationalities welcome for one to three months, if prepared to work mornings with Kibbutz members. Accommodation (住), food and trips to historic sights all provided free-you pay only for the special low-cost return flight. TWO WEEKS ON A CARIBBEAN ISLAND Two-week holidays in the luxurious Hotel Splendid, on a lovely beach with golden sands and deep-blue sea. Tennis, golf, sailing and all water sports. Trips and tours around the islands arranged. Near to town of Castries with lively evening entertainment-dancing to local bands. 1st November--31st March £720 per person 1st April--30th October £850 per person ●Jack and his wife Mary, who have recently retired, want to see places of cultural and historic interest abroad, but Mary hates flying. ●Peter and Maria, university students, want to travel as far as possible on very little money, and would like to get to know a country by working there for three months with other young people. ●Michael, a young computer programmer, has been working hard and needs a holiday to relax-in winter. He would like to go somewhere warm and sunny, where he can swim in the sea, and he enjoys sports and dancing. ●Harry and Kate, both teachers, and their two teenage sons, have to take their holiday during the school summer holidays. There must be plenty for the boys to do, although Harry and Kate just want beautiful scenery, good food and wine-and peace. 第48题:Michael would most enjoy ________, where he can go in winter [A] spending two weeks in the splendid hotel on the Caribbean island [B] visiting five Italian cities starting from London [C] seeing the splendid arts and culture of historic city [D] driving cars and bicycles along the seaside
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【单选题】某病人,车祸致胸腹联合伤,呼吸38次/分,心率123次/ 分,血压75/46mmHg,需快速补液并监测CVP,选择静脉时,首选静脉位置是
A.
右侧锁骨下静脉
B.
右侧颈内静脉
C.
右侧股静脉
D.
经贵要静脉行PICC
E.
无相对禁忌证,都可以选择
【单选题】某企业采用备抵法核算坏账,坏账准备按应收账款余额的5‰ 计提。2017年初,“坏账准备”账户期初借方余额为2000元,当年末应收账款余额为100万元;2018年发生坏账3 000元,收回以前年度已注销的坏账1000元。若2018年末应收账款余额为80万元,则当年应计提的坏账准备为 ( )。
A.
4000元
B.
2000元
C.
1000元
D.
0
【多选题】下列关于发盘的撤销的表述中,正确的有
A.
《公约》认为在受盘人表示接受前,随时可以撤销发盘
B.
大陆法认为发盘在有效期内,不可以撤销
C.
英美法认为 在受盘人表示接受前, 发盘人随时可以撤销发盘
D.
《公约》 认为没有规定有效期的发盘生效后在被接受之前,只要发盘人将撤销通知在受盘人发出接受之前送达受盘人,发盘得以撤销。
E.
一项发盘规定了有效期就不能撤销
【多选题】银行信贷业务价格确定 方法包括( )
A.
目标收益率定价法
B.
基准利率定价法
C.
优惠加(乘)数定价法
D.
成本加成定价法
【单选题】2018年年末某企业应收B公司的账款余额为1000万元,经单独减值测试,确定该应收账款的未来现金流量为700万元,坏账准备的期初余额为350万元。则年末该企业应确认的该信用减值损失为( )万元。
A.
300
B.
-50
C.
50
D.
0
【单选题】与拉氏数量指标综合指数之间存在变形关系的平均指数的权数应是( )。
A.
q 0 p 0
B.
q 1 p 1
C.
q 1 p 0
D.
q 0 p 1
【判断题】提高服务质量是会计人员在满足单位需要的基础上将会计工作做得尽善尽美。( )
A.
正确
B.
错误
【单选题】2018 年末某企业应收A公司的账款余额为1000万元,经单独减值测试,确定该应收账款的未来现金流量现值为700万元,坏账准备的期初余额为350万元。则年末该企业应确认的该资产减值损失为( )万元。
A.
300
B.
50
C.
-50
D.
0
【单选题】某病人,车祸致胸腹联合伤,呼吸38次/分,心率123次/ 分,血压75/46mmHg,需快速补液并监测CVP,在置入中心静脉时, 不可能 出现的并发症是
A.
心律失常
B.
肺及胸膜损伤
C.
相伴行的动脉损伤
D.
神经损伤
E.
感染
【简答题】International Trade Terms An intemational trade deal can involve up to four contracts and the importer must have a broad understanding of each of them. The four contracts are the contract of carriage ...
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