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【单选题】
将本月发生的财务费用 4 500 元,管理费用 9 800 元,结转“本年利润”账户。选择正确的会计分录A.
借：财务费用 4500 管理费用 9800 贷：本年利润 14300
B.
借：本年利润 14300 贷：财务费用 4500 管理费用 9800
C.
借：未分配利润 - 本年利润 14300 贷：财务费用 4500 管理费用 9800
D.
借：本年利润 14300 管理费用 9800 贷：财务费用 4500 未分配利润 19600
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知识点：
皮皮学刷刷变学霸
举一反三
【多选题】采用实际成本进行材料日常核算的企业,“原材料”科目用于核算各种库存材料的收发和使用情况。该科目( )。
A.
借方登记入库材料的实际成本
B.
贷方登记发出材料的实际成本
C.
期末余额在借方，反映企业库存材料的实际成本
D.
期末余额在贷方，反映企业多领的库存材料的实际成本
【单选题】阅读材料，回答题。 We all know that it is possible for ordinary people to make their homes on the equator (赤道), although often they may feel uncomfortably hot there. Millions do it. But as for the NorthPole (北...
A.
feeling uncomfortably hot on the equator
B.
flying over the North Pole
C.
flying over the equator
D.
making homes on the equator
【简答题】Although there is no possibility of living completely free of stress , it is possible to pr stress as well as reduce its effect when it can’t be avoided. The US Department of Health and Human Ser...
【单选题】[7-89]___is the act of allocating space to container on board of a container ship in the order of the discharge ports.货物配载计划是按照卸货港顺序,分配集装箱船箱子的空间。
A.
Container loading 集装箱装货
B.
Container discharging 集装箱卸货
C.
Stowage planning 货物配载计划
D.
Container checking 集装箱检查
【单选题】They do eye exercises twice a day , so ____of them ____glasses.
A.
few, put on
B.
few , wear
C.
a few , put on
D.
a few, wear
【单选题】As is known, mobile phones make it possible for people to ______ each other conveniently.
A.
keep in touch with
B.
get in touch
C.
lose touch
D.
be concerned
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