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【单选题】
母子公司采用应收账款余额百分比法计提坏账准备，计提比例为10%，2007年年初内部应收账款余额为450万元，2007年年末内部应收账款余额为315万元，在连续编制合并会计报表的情况下，本期就该项内部应收账款余额计提坏账准备所编制的抵销分录为( )(分录金额单位：万元)。A.
借：资产减值损失 13.5 贷：应收账款——坏账准备 13.5
B.
借：应收账款——坏账准备 13.5 贷：资产减值损失 13.5
C.
借：应收账款——坏账准备 45 贷：未分配利润——年初 45 借：应收账款——坏账准备 13.5 贷：资产减值损失 13.5
D.
借：应收账款——坏账准备 45 贷：未分配利润——年初 45 借：资产减值损失 13.5 贷：应收账款——坏账准备 13.5
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举一反三
【单选题】If I could put back the clock, I'll give more thought to ______ for a career.
A.
prepare
B.
be prepared
C.
preparing
D.
have prepared
【单选题】If you don't like it, I _____ back your money. [ ]
A.
give
B.
gave
C.
will give
D.
would give
【单选题】Don't forget to _____ after you use her eraser. [ ]
A.
give her back to it
B.
give her back it
C.
give it back to
D.
give it back to her
【单选题】This is David’s postcard, please_____.
A.
give it back to him
B.
give back it him
C.
give him back to it
D.
get him back to it
【单选题】----I wonder_______. ----Of course. He began to prepare for it last month.
A.
when will he give back the magazine to the library
B.
whether he has prepared for the writing competition
C.
what was he talking about with his friends
D.
where he is going to hold the English party
【单选题】I don’t know when my son __________back, but when he __________back ,I’ll give you a call
A.
comes, comes
B.
will come, will come
C.
comes ,will come
D.
will come, comes
【简答题】用*等符号输出一种图形。
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