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【单选题】
在查询语中,WHERE条件中表示职称为讲师同时性别为男的表达式为( )A.
职称='讲师' OR 性别='男'
B.
职称='讲师' AND 性别='男'
C.
BETWEEN '讲师' AND '男'
D.
IN ('讲师', '男')
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举一反三
【单选题】A business purchases land and building, giving in exchange $225,000 cash and a note payable for $95,000. This transaction:
A.
Increases owners' equity.
B.
Increases total assets.
C.
Decreases total liabilities.
D.
Decreases total assets.
【单选题】Land, a building and equipment are acquired for a lump sum of $1,000,000. The market values of the land, building and equipment are $300,000, $600,000 and $300,000, respectively. What is the cost assi...
A.
$200,000
B.
$250,000
C.
$300,000
D.
$333,333
【单选题】ABC Ltd made a lump-sum purchase of land, building and equipment for $630,000. The estimated market values for the items are $210,000, $322,000 and $168,000 repectively. ABC Ltd should debit the equip...
A.
$289,800
B.
$168,000
C.
$189,000
D.
$151,200
【判断题】The purchase of a property that included land, building, and related improvements is called a lump-sum purchase.
A.
正确
B.
错误
【单选题】Which of the following can secure a term loan?
A.
Securities.
B.
Land and building.
C.
Accounts receivable.
D.
Inventory.
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