【单选题】小规模纳税人不实行税款抵扣制,因此,在购进货物时不论收到普通发票还是增值税专用发票,其会计处理均为( )。
A.
借:原材料等 应交税费——应交增值税(进项税额) 贷:银行存款等
C.
借:原材料等 应交税费——应交增值税 贷:银行存款等
D.
借:原材料等 贷:银行存款等 应交税费——应交增值税(进项税额转出)
【单选题】小规模纳税人不实行税款抵扣制,因此,在购进货物时不论收到普通发票还是增值税专用发票,其会计处理为( )。
A.
借:原材料等 应交税费——应交增值税(进项税额) 贷:银行存款等
C.
借:原材料等 应交税费——应交增值税 贷:银行存款等
D.
借:原材料等 贷:银行存款等 应交税费——应交增值税(进项税额转出)
【单选题】检索“至少选修课程号为/'C1/',的学生姓名(SNAME)”的SQL语句是( )。
A.
SELECT S.sname FROM S,SC WHERE C.cno='C1'
C.
SELECT S.sname FROM S,SC WHERE C.cno='C1'AND S.sno=SC.sno C.SELECT S.sname FROM S,SC FOR C.cno='C1'
D.
SELECT S.sname FROM S,sc FOR C.cno='C1' AND S.sno=SC.sno
【单选题】有如下的SQL语句: Ⅰ.SELECT sname FROMs,sc WHERE grade<60 Ⅱ.SELECT sname FROM WHERE sno IN (SELECT sno FROM sc WHERE grade<60) Ⅲ.SELECT sname FROMs,sc WHERE s.sno=Sc.sno AND grade<60 若要查找分数(grade)不及格的学生姓名(sna...
【单选题】“找出北京供应商的所有信息”的SELECT语句是
A.
SELECT*FROM S WHERE CITY='京'
B.
SELECT SNO,SNAME FROM S WHERE CITY='北京'
C.
SELECT*FROM S WHERE CITY=北京
D.
SELECT SNO,SNAME FROM S WHERE CITY=北京
【单选题】小规模纳税人不实行税款抵扣制,因此,在购进货物时不论收到普通发票还是增值
【单选题】有如下的SOL语句: Ⅰ.SELECT sname FROM s,sc WHERE grade<60 Ⅱ.SELECT sname FROMs WHERE sno IN (SELECT sno FROM sc WHERE grade<60) Ⅲ.SELECT sname FROM s,sc WHERE s.sno=Sc.sno AND grade<60若要查找分数(grade)不及格的学生姓名(s...
【单选题】若要求查找‘李’姓学生的学生号和姓名,正确的SQL语句是
A.
SELECT S#,SNAME FROM S WHERE SNAME='李%.'
B.
SELECT S#,SNAME FROM S WHERE SNAME LIKE '李%.'
C.
SELECT S#,SNAME FROM S WHERE SNAME='%.李%.'
D.
SELECT S#,SNAME FROM S WHERE SNAME LIKE '%.李%.'
【单选题】“找出北京供应商的所有信息”的SELECT语句是
A.
SELECT*FROM S WHERE CITY=‘北京’
B.
SELECTSNO,SNAME FROM S WHERE CITY=‘北京’
C.
SELECT*FROM S WHERE CITY=北京
D.
SELECT SNO,SNAME FROM S WHERE CITY=北京