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【单选题】
甲公司因乙公司发生严重财务困难,预计难以全额收回乙公司所欠货款240万元(含增值税),经协商,乙公司以银行存款180万元结清了全部债务。甲公司对该项应收账款已计提坏账准备100万元。假定不考虑其他因素,债务重组日甲公司应确认的损失为( )万元。
A.
0
B.
40
C.
-40
D.
60
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【单选题】对实物资产进行清查盘点时,必须在场的是
A.
会计主管
B.
单位领导
C.
记 账人员
D.
实物保管员
【单选题】工件有较多加工平面时,划线基准应选择()或加工精度较高的平面作为基准。
A.
方便加工
B.
加工余量较大
C.
加工完毕
D.
加工余量较小
【简答题】判断并改错: 测定水中重金属的采样容器通常用铬酸 - 硫酸洗液洗净,并浸泡 1 ~ 2d ,然后用蒸馏水或去离子水冲洗。 ( )
【简答题】图为某卧式车床主轴箱箱体结构,它的加工路线为:毛坯→热处理→划线→粗加工→热处理→精加工,回答下列问题。 (1).该零件的毛坯是铸件,当生产批量不大时,箱体铸件毛坯采用( )造型。 (2).箱体一般分为整体式箱体和剖分式箱体,该箱体属于( )式箱体。 (3).对于整体式箱体,通常选择要求最高的轴承孔和一个与其相距较( )的轴承孔作为粗基准;对于剖分式箱体,通常选择( )的不...
【单选题】对实物资产进行清查盘点时,( )必须在场
A.
实物保管员
B.
记账人员
C.
会计主管
D.
单位领导
【多选题】对于大型工件的划线,当第一划线位置确定后,应选择大而平直的面,作为安置基面,以保证划线时()。
A.
准确
B.
平稳
C.
安全
D.
简易
【单选题】But probably the fullest statement of the doctrine of the rule of law occurs in the work of William Pa-ley,the 'great codifier of thought in an age of codification.'It deserved quoting at some length:...
A.
The purpose of an independent counsel is to eliminate potential conflicts of interests.
B.
Paley's political strategy illustrates the concept of checks and balances.
C.
The absence of separation of powers would inevitably result in injustice and inequity.
D.
The rule of law and the separation of powers could be deemed unconstitutional principles.
【单选题】In Reading 2, Which of the following statement is NOT true. ________
A.
It is an essay that explains the reason why Asian-Americans excell in study.
B.
Asian American students are more successful due to factors such as long study hours, belief in hard work, influence of Confucianism, and heigh expectation from parents.
C.
American parents also believe that their kids can become successful through hard work.
D.
The author uses various types of evidence such as examples, statistics, quoting experts, and research reports, etc.
【单选题】对实物资产进行盘点时,( ) 必须在场。
A.
单位领导
B.
记账人员
C.
会计主管
D.
实物保管员
【单选题】对实物资产进行清查盘点时,( )必须在场
A.
记账人员
B.
实物保管员
C.
会计主管
D.
单位领导
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