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问题 单项选择题

企业以银行存款支付管理费用2000元，会计人员在编制记账凭证时，将金额误写为200元并登记入账，应采用的错账更正方法是（ ）

A．划线更正法

B．红字更正法

C．补充登记法

D．涂改更正法

答案

参考答案：C

解析：【解析】 采用补充登记法即可。

单项选择题

When we announced Java 2 Micro Edition (J2ME) a few years ago, we believed that Java had animportant role to play in hand held devices. Some were______that Java would be small enoughfor such limited devices.
But no ______ Java for the small device is a success. J2ME has emerged ply in thewireless market. Java’s portability and extensibility have brought about rapid ______ in thismarket.
The success of Java beyond desktop computers is significant______ developers. Java literacyis now more important than ever, as Java is used more and more to______ a whole range of newcomputing devices--not only wireless handsets but also personal digital assistants, cameras,automobiles, home control, and so on.

A．to

B．for

C．on

D．at
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多项选择题

功率因数低有危害包括（）。

A.增加供电线路的电能损失，降低输电效率

B.增加供电线路的电压损失，造成电压波动，影响供电质量

C.降低发、供、用电设备的有效利用率

D.供电企业为减少电能损失、提高电压质量而投入的投资成本加大

E.功率因数低的企业会增加电费支出，加大生产成本
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