【简答题】D公司按应收账款余额的5%计提坏账准备。第一年计提坏账准备时,年末应收账款的余额为20万元。 第二年实际发生坏账6,000元,年末应收账款余额为6万元。 基于D公司的立场,第二年年末调整坏账准备时,应借记( )总账账户,金额为( )万元; 贷记( )总账账户。
【判断题】An item with a "psychic" effect (e.g., where the item maintains an increasing earnings trend) is a qualitative factor that may affect the auditors decision regarding materiality.
【单选题】During a yearlong training program, a 23-year-old female Air Force officer falls in class rank from first place to last place. She has also noted a lower pitch to her voice and coarsening of her hair,...
A.
Increased serum free T4
B.
Increased serum T3 resin uptake
C.
Increased saturation of thyroid hormone-binding sites on TBG
E.
Decreased serum cholesterol
【单选题】该公司按应收账款余额百分比法计提坏账准备,计提比例为5%,由该企业本月末计提坏账准备编制的会计分录为( )。
A.
借:管理费用15 000 贷:坏账准备15 000
B.
借:管理费用26 500 贷:坏账准备26 500
C.
借:管理费用30 500 贷:坏账准备30 500
D.
借:管理费用36 500 贷:坏账准备36 500
【单选题】The Koster Co. currently pays an annual dividend of $1.00 and plans on increasing that amount by 5% each year. The Keyser Co. currently pays an annual dividend of $1.00 and plans on increasing its div...
A.
market price; market price
B.
total return; total return
C.
dividend yield; dividend yield
D.
capital gains; dividend yield
【判断题】PLC模拟调试的方法是在输入端接开关来模拟输入信号,输出端接指示灯来模拟被控对象的动作。
【单选题】年末,甲公司按应收账款余额百分比法计提坏账准备。年末应收账款余额为400000元,坏账准备计提比例为5%,计提前“坏账准备”科目有借方余额20000元。年末,甲公司应计提的坏账准备金额为()
【单选题】A 40-year-old man has had an increasing cough with hemoptysis for 2 weeks. He has never smoked and is in very good health. On physical examination, his temperature is 38.2° C. A chest radiograph shows...
【单选题】A 66-year-old man has noted an increasing number and size of lumps over his body in the past 5 months. On exami- nation, there is firm, nontender inguinal, axillary, and cervi- cal lymphadenopathy. A ...
B.
Hodgkin lymphoma, nodular sclerosis type