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【简答题】
❉ 审计人员审查某工厂固定资产时,发现该厂将报废出售的某项固定资产的变价收入 5 000 元冲减“固定资产” ( 借记银行存款,贷记固定资产 ) ,并将发生的固定资产清理费用 3 000 元直接列入营业外支出 ( 借记营业外支出,贷记银行存款 ) 。同时了解到该项固定资产原始价值为 50 000 元,预计使用 5 年,预计净残值为 2 000 元,采用双倍余额递减法折旧,已使用 3 年并将其报废出售给一家乡镇企业。 ❉ 要求:根据上述资料编制调整分录,并指出该项业务的错误所在及其影响。
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举一反三
【单选题】Traditionally, universities have carried out two main activities: research and teaching. Many experts would argue that both these activities play a critical role in serving the community. The fundamen...
A.
traditional universities do a good job serving the society
B.
universities must meet the needs of the society
C.
research and teaching are of great importance in universities
D.
universities play an important role in our society
【简答题】图示所示的焊接缺陷为(),其主要原因为焊料在焊接过程中发生了()。
【单选题】Which of the following activities can be used at the practice stage of teaching vocabulary?
A.
Filling the blanks of a text by using the new vocabulary.
B.
Explaining the use of the new vocabulary.
C.
Finding out the meaning of the new vocabulary according to the context.
D.
Finding out the part of speech of the new vocabulary.
【简答题】下面关于动态规划说法正确的是
【单选题】Traditionally, universities have carried out two main activities: research and teaching. Any experts would argue that both these activities play a critical role in serving the community. The fundament...
A.
believes traditional universities have done a good job serving the community
B.
believes it remains to be discussed how universities should meet the needs of society
C.
thinks some experts require too much of universities
D.
thinks universities should do more than just research and teach
【判断题】应收账款管理的目的是在应收账款信用政策所增加的销售盈利和这种政策成本之间作出权衡，只有当应收账款所增加的成本超过所增加的销售盈利时，才宜实施赊销政策。（ ）
A.
正确
B.
错误
【单选题】急性化脓性腹膜炎的手术指征中，不正确的是（）
A.
原发性腹膜炎
B.
非手术治疗无效
C.
中毒症状明显伴休克
D.
弥漫性腹膜炎无局限趋势
E.
观察12小时症状及体征加重
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