问题 多项选择题

下列项目中,作为当期营业利润扣除项目的有( )。

A.产品广告费

B.转让无形资产所有权收益

C.增值税

D.计提的坏账准备

答案

参考答案:A,D

解析: 产品广告费应记入“销售费用”科目,计提的坏账准备记入“资产减值损失”科目,这两者均属于营业利润的扣除项目。转让无形资产所有权收益应记入“营业外收入”科目,增值税并不计入当期损益。

阅读理解
FOUR STATES OF THE USA
Name
Alaska
Georgia
Hawaii
Massachusetts




Time to
join the
USA
Jan. 3rd,1959
Jan. 2nd,1788
Aug.21st,1959
In 1799
Area
1 518 800 km2
152 488 km2
16 705 km2
21 385 km2
Population
6 700 thousand
969 million
1 211 thousand
6 449 thousand
Time zone
(地区)
9 hours behind Greenwich Time
5 hours behind Greenwich Time
10 hours behind Greenwich Time
10 hours behind
Greenwich Time
Feature
Plenty of oil Over 3000thousand lakes
Peanuts Chickens and eggs
132 islands
The American
Pacific Naval Base
(太平洋海军基地)
Harvard University
and the Massachusetts
Institute of Technology
 
根据表格信息选择最佳答案。
小题1:Of the four states, Massachusetts is the     largest in area in the USA.
A. first                   B. second                  C. third
小题2:The time when Hawaii joined the USA is       that of Alaska.
A. earlier than             B. the same as             C. later than
小题3:If it is 3:00 p.m. in Georgia, it is       in Massachusetts.
A. 10:00 a.m.               B. 2:00 p.m.                   C. 8:00 p.m.
小题4:From the information in the form we know that       .
A. the population of Alaska is larger than that of Georgia
B. Hawaii and Massachusetts are in the same time zone
C. Georgia has a very important naval base
小题5:Which of the following statements is NOT true according to the information in the form?
A. When you come to Georgia, you’ll see many islands.
B. There are more than 3 thousand lakes in Alaska.
C. Massachusetts is famous for education in the world.
问答题 简答题