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【简答题】
甲公司销售一批产品给乙公司,货已发出,货款30 000元,按合同约定90天后付款,延期付款利息为10%。乙公司3月2日出具一张5月31日到期的带息商业承兑汇票,期限90天,面值30 000元,票面利率为10%。甲公司由于资金紧张,于4月16日持此票据到银行贴现,贴现率为12%。要求:(1)甲公司收到票据时的会计分录;(2)计算甲公司票据到期值;(3)计算贴现后甲公司实际收到的金额及贴现时的会计分录(银行不附追索权)(4)若该票据附追索权,贴现时会计分录是怎样的?(5)假设该票据未贴现,到期时票款如期兑付的会计分录(6)假如票据未贴现,到期时乙企业无力兑付票款的会计分录。(7)现购买一批材料,价值50000元,故将该票据背书转让,该如何做会计分录?
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【单选题】______ a language family is a group of languages with a common origin and similar vocabulary, grammar, and sound system.
A.
What linguists call
B.
It is called by linguists
C.
Linguists call it
D.
What do linguists call
【单选题】作者认为地面下运转的情形不一,地面上各地居民受其影响的情况也各不相同,各具特殊性。下面哪个选项最能概括这个现象?
A.
不要把鸡蛋放进一个篮子
B.
到什么山唱什么歌
C.
一方水土,养一方人
D.
东方不亮西方亮
【单选题】Prior to the 20th century, many languages with small numbers of speakers survived for centuries. The increasingly interconnected modern world makes it much more difficult for small language communitie...
A.
an increasingly interconnected world
B.
maintaining small numbers of speakers
C.
relatively isolated language communities
D.
following the tradition of the 20th century
【单选题】Prior to the 20th century, many languages with small numbers of speakers survived for centuries. The increasingly interconnected modern world makes it much more difficult for small language communitie...
A.
in the interconnected modern world
B.
in relatively isolated language communities
C.
if cultural groups wish to keep their native languages
D.
if minority language speakers insist on using their own languages
【单选题】Although ______ are simplified languages with reduced grammatical features, they are rule-governed, like any human language.
A.
vernacular languages
B.
Creoles
C.
pidgins
D.
sociolects
【判断题】纯粹理性批判在自然科学领域和道德领域都否定了上帝的存在。()
A.
正确
B.
错误
【判断题】纯粹理性批判在道德领域和自然科学领域都否定了上帝的存在。()
A.
正确
B.
错误
【单选题】Nǐ néng jìzhù zhème duō hànzì ma?A: 你 能 记住 这么 多 汉字 吗?B:
A.
Bù néng jìzhù. 不 能 记住 。
B.
Bùnéng jìdezhù. 不能 记得住 。
C.
Jìbuzhù. 记不住 。
D.
【多选题】Examples of“gender languages” or “languages with grammatical gender”are ____.
A.
German
B.
Italian
C.
French
D.
Russian
【简答题】xiè hòu:( ) gā( )肢窝 jī jī zhā zhā( ) 胡 zhōu( )
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