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【单选题】
企业交纳当月的增值税时,应借记的会计科目是( )。A.
应交税费— 未交 增值税
B.
应交税费—应交增值税(进项税额转出)
C.
应交税费—应交增值税(出口退税)
D.
应交税费—应交增值税(已交税金)
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举一反三
【单选题】Which of the following statements about the management trainee scheme is TRUE according to the conversation?
A.
Trainees are required to sign contracts initially.
B.
Every trainee has a very good prospect.
C.
Trainees' starting salary is 870 pounds.
D.
Trainees cannot be fired at will.
【单选题】107 Trina, a trainee accountant, was approached by John, the husband of Trina's colleague,Julie, at an office party. John asked her for some professional advice and flattered that he had asked her,Tri...
A.
Yes because she knows him and is responsible for the advice which she gives
B.
Yes because she owes him a duty of care for which the standard is that of reasonable qualified accountant
C.
No because she is only a trainee
D.
No because the advice was not given in a professional context
【单选题】关于新生儿体内药物与血浆蛋白结合的叙述不正确的是
A.
新生儿血浆总蛋白和清蛋白浓度比较低
B.
新生儿的清蛋白为胎儿清蛋白，与药物的亲和力较高
C.
影响药物与清蛋白结合的因素很多
D.
酸中毒、高胆红素血症均可降低药物与清蛋白的结合
E.
游离型药物浓度增高可导致药物中毒
【单选题】关于新生儿高胆红素血症的叙述，错误的是
A.
新生儿出现黄疸12～48h后持久不消退，并渐加重
B.
精神萎糜、呕吐、嗜唾、肌张力增高，出现角弓反张
C.
血胆红素＞18mg／dl
D.
2周后可自然消退
E.
可引起脑损伤-核黄疸
【简答题】to begin as an accounting trainee
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