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【多选题】
甲公司于2008年10月8日销售A商品给乙公司,售价为l8 000元,商品已发出,货款未收到。2008年10月31日,甲公司对该笔应收账款进行减值测试,确认未来现金流量的现值为12 000元。该公司此前未对该账款计提坏账准备,则下列会计处理错误的是( )。
A.
借:管理费用6 000贷:坏账准备6 000
B.
借:资产减值损失——计提的坏账准备6 000贷:应收账款6 000
C.
借:资产减值损失——计提的坏账准备l2 000 贷:坏账准备l2 000
D.
借:资产减值损失——计提的坏账准备6 000贷:坏账准备6 000
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举一反三
【单选题】使供应商处于采购谈判的弱势地位的情况是( )
A.
买方的需求是迫切的
B.
买方的需求并不迫切
C.
供应商对这笔生意反应冷淡
D.
供应商处于垄断或半垄断地位
【单选题】Choose the best answer according to the passage. 1. In the UK, the age for retirement and the pension seems to go by working .
A.
for as long as you like
B.
less than sixty
C.
till getting the pension
D.
till health problems occur
【单选题】According to the passage,which of the following seems hardest to answer at job interviews?
A.
Tell me about your life.
B.
What is your weakness?
C.
Tell me about your unique experience.
D.
What do you think of your former boss or company?
【单选题】使采购在谈判中处于弱势地位的情况是( )。
A.
公司的需求是迫切的
B.
由多家供应商可以选择
C.
供应商想积极谈成合作
D.
采购员对需求物资有足够的了解
【简答题】Choosethe right answer according to the sentences. 1. This view seems tobe peculiar ourculture which traditionally tends to describe the nation as a large family.A. at B. to C. on
【简答题】He seems____(know)the answer to the question.
【单选题】Concerning the answer to who the consumers were, the writer of the passage seems to______.
A.
doubt that laboring people were also involved in the consumer revolution
B.
exaggerate the extent of the demand for luxury goods
C.
agree with Thompson on the scale of the market
D.
prefer home-brewed beer to standardized beer produced by urban breweries
【简答题】Why do we laugh? For years scientists have asked themselves, this questions. No animals laugh and smile——only human beings do. So does laughing help us to live longer? The answer seems to be that smi...
【判断题】不记名提单是指提单正面“收货人”一栏内,不记载具体的收货人,而只是注明“凭指示”。( )
A.
正确
B.
错误
【判断题】4不记名提单是指提单正面收货人一栏内,不记载具体的收货人,而只是注明“凭指示”。
A.
正确
B.
错误
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