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2007年12月31日，甲公司对应收乙公司的账款进行减值测试。应收账款余额合计为800 000元。甲公司根据乙公司的资信情况确定按10%计提坏账准备。2008年甲公司的应收账款实际发生坏账40 000元。2008年末应收乙公司账款余额为1 000 000元。经减值测试，甲公司确定按8%计提坏账准备。2009年4月20日收到已经转销的坏账20 000元，已经存入银行。2009年末应收乙公司账款余额为500 000元。经减值测试，甲公司确定按 8%计提坏账准备。 要求：编制甲公司上述与坏账准备有关的会计分录。

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解析：(1)2007年12月31日 借：资产减值损失 80 000 贷：坏账准备 80 000 (2)2008年发生坏账 借：坏账准备 40 000 贷：应收账款 40 000 (3)2008年12月31日 借：资产减值损失 40 000 贷：坏账准备 40 000 (4)2009年收回已经转销的坏账 借：应收账款 20 000 贷：坏账准备 20 000 借：银行存款 20 000 贷：应收账款 20 000 或者： 借：银行存款 20 000 贷：坏账准备 20 000 (5)2009年末计提坏账准备 借：坏账准备 60 000 贷：资产减值损失 60 000

单项选择题 B型题

主要见于Ⅱ度烧伤创面、愈合的创面及供皮区，可见水疱及带状疱疹（）

A.厌氧菌感染

B.铜绿假单胞菌感染

C.葡萄球菌感染

D.真菌感染

E.病毒感染
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单项选择题

For many people today, reading is no longer relaxation. To keep up their work they must read letters, reports, trade publications, interoffice communications, not to mention newspapers and magazines: a never-ending flood of words.
In (36) a job or advancing in one, the ability to read and comprehend (37) can mean the difference between success and failure. Yet the unfortunate fact is that most of us are (38) readers.
Most of us develop poor reading (39) at an early age, and never get over them. The main deficiency (40) in the actual stuff of language itself—words. Taken individually, words have (41) meaning until they are strung together into phrases, sentences and para-graphs. (42) , however, the untrained reader does not read groups of words. He laboriously reads one word at a time, often regressing to (43) words or passages.
Regression, the tendency to look back over (44) you have just read, is a common bad habit in reading. Another habit which (45) down the speed of reading is vocalization—sounding each word either orally or mentally as (46) reads. To overcome these bad habits, some reading clinics use a device called an (47) , which moves a bar (or curtain) down the page at a predetermined speed. The bar is set at a slightly faster rate (48) the reader finds comfortable, in order to "stretch" him.
The accelerator forces the reader to read fast, (49) word-by-word reading, regression and sub vocalization, practically impossible. At first (50) is sacrificed for speed. But when you learn to read ideas and concepts, you will not only read faster, (51) your comprehension will improve.
Many people have found (52) reading skill drastically improved after some training. (53) Charlce Au, a business manager, for instance, his reading rate was a reasonably good 172 words a minute (54) the training, now it is an excellent 1,378 words a minute. He is delighted that how he can (55) a lot more reading material in a short period of time.

[A] for[B] in[C] after [D] before
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