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【单选题】
测量上臂长度时,常用的骨性标志为A.
肩峰至肱骨外上髁
B.
肩峰至尺骨茎突
C.
肩峰至桡骨茎突
D.
颈7棘突至桡骨茎突
E.
颈7棘突至尺骨茎突
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参考解析：
知识点：
皮皮学刷刷变学霸
举一反三
【单选题】A firm's gearing is the level of fixed assets as a percentage of total assets.
A.
True
B.
False
【多选题】下列项目中不应确认为收入的有( )。
A.
销售原材料收取的货款
B.
销售商品代垫的运杂费
C.
出售飞机票时代收的保险费
D.
销售商品收取的增值税 【参考答案】企业在销售商品过程中，有时会代第三方或客户收取一些款项，如企业代国家收取增值税，旅行社代客户购买门票、出售飞机票时代收的保险费等，这些代收款应作为暂收款记入相关的负债类科目；销售商品代垫的运杂费应作为应收款项；销售商品收取的增值税计入应交税费中。
【单选题】Creative accounting measures are often aimed at reducing gearing,Which of these is NOT a measure which can be used to reduce (or not increase) gearing?
A.
Renegotiating a loan to secure a lower interest rate
B.
Treating a lease as a short-term rental agreement
C.
Repaying a loan just before the year end and taking it out again at the beginning of the next year
D.
'Selling' an asset under a sale and leaseback agreement
【简答题】gearing for year
【单选题】The driver’s wrong gearing(挂档) was_______for the backward movement of the car, which accidentally knocked down the old woman. [ ]
A.
to be blamed
B.
blamed
C.
to blame
D.
blaming
相关题目：
【单选题】A firm's gearing is the level of fixed assets as a percentage of total assets.
A.
True
B.
False