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【多选题】
甲公司为一家集电器制造、销售于一体的企业,2018年7月1日销售一批某型号空调,同时向客户承诺,如果存在质量问题,可以在3个月内退货;甲公司预计退货率为10%。销售当日,甲公司按照收到的销售价款1000万元确认了营业收入,按照该批空调的账面成本结转了营业成本800万元。甲公司1月末审核时发现这一处理有误,重新估计退货率仍为10%,就此作出更正,假定不考虑增值税的影响,甲公司2018年7月31日下列相关处理正确的有( )。
A.
应冲减营业收入 100 万元
B.
应确认预计负债 100 万元
C.
应冲减营业成本 80 万元
D.
应冲减存货成本 80 万元
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举一反三
【单选题】1944年4月至1945年1月,日本发动打通中国大陆交通线的战役是()
A.
忻口战役
B.
淞沪会战
C.
豫湘桂战役
D.
枣宜会战
【单选题】According to the resolution: The growth in floating population will benefit urban development. Which of the following statement is the best response to the opinion “Floating population has already cau...
A.
I don ’ t think so. The advantages of floating education outweigh its disadvantages.
B.
But every coin has two sides.
C.
Since you've listed those problems, so you mean a decrease in floating population can promote urban development?
D.
These problems can be solved actually.
【单选题】听力原文:W: What's the trouble with you? M: When I came home after stopping for supper on my way home, I had a headache and fever and a pain in the chest. In fact I was in aches and pains all over, so I t...
A.
A headache.
B.
A chest-ache.
C.
A stomach-ache.
D.
A throat-ache.
【单选题】1944年4月至1945年1月,日本发动打通中国大陆交通线的战役是( )
A.
忻口战役
B.
淞沪战役
C.
豫湘桂战役
【简答题】论述拉式生产与推式生产相比,有什么好处?
【判断题】These problems can be solved actually is the best response to the opinion“Floating population has already caused a lot of problems in housing, education, medical treatment and even social security in ...
A.
正确
B.
错误
【单选题】1944 年 4 月至 1945 年 1 月,日本发动打通中国大陆交通线的战役是
A.
忻口战役
B.
淞沪战役
C.
豫湘桂战役
D.
枣宜会战
【单选题】听力原文:W: Hi, David, you look awful. What's the trouble? M: Well, believe it or not, I had an accident in the car this morning. Someone drove into the back of my car. W: No! How did it happen? M: I was ...
A.
Happy.
B.
Sad.
C.
Excited.
【判断题】旅游沟通技巧线上课程的评分方式为:单元测试占60%,期末考试占25%,课程讨论占15%。
A.
正确
B.
错误
【单选题】听力原文:M: What's the trouble, Mrs. Jack? W: I've been very dizzy lately, and last night I had some chest pain. Q: What is the probable relationship between the two speakers? (18)
A.
Husband and wife.
B.
Doctor and patient.
C.
Teacher and student.
D.
Lawyer and client.
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