问题 单项选择题

某企业“应收账款”科目月末借方余额 50000元,其中:“应收甲公司账款”明细科目借方余额35000元,“应收乙公司账款”明细科目借方余额15000元;“预收账款”科目月末贷方余额20000元,其中:“预收A工厂账款”明细科目贷方余额25000元,“预收B工厂账款”明细科目借方余额5000元。该企业月末资产负债表中“应收账款”项目的金额为( )元。

A.55000
B.25000
C.15000
D.40000

答案

参考答案:A

解析: 该企业月末资产负债表中“应收账款”项目的金额=35000+15000+5000=55000(元)

单项选择题
单项选择题

Believe it or not,optical illusion can cut highway crashes.

Japan is a case in point.It has reduced automobile crashes on some roads by Rearly 75 percent using a simple optical illusion.Butst.ripes,called chevrons(人字形),painted on ther rads make drivers think that they are driving faster than they really are,and thus drivers slow down.

Now the American Automobile Association Foundation for Traffic Safety in Washington D.C. is planning t。repeat Japan’s success.Starting next year,the foundati。n will paint cheyrons and。ther pattems of stripes on selected roads around the country to test how well the patterns reduce highway erashes.

Excessive(too great)speed plays a major role in as much as one fifth of all fatal traffic accidents, according to the foundation.To help reduce those accidents,the foundation will conduct its tests in areas where speed-related hazards(danger)are the greatest curves,exit slopes,traffic circles,and bridges.

Some studies suggest that straight,horizontal bars painted across roads can initially cut the average speed of drivers in half.However,traffic。ften returns to full speed within months as driVers become used to seeing the painted bars.

Chevrons,scientists say,not only give drivers the impression that they are driving faster than they reallv are but als0 make a lane appear to be narrower.The result is a longer lasting reduction in highway speed and the number of traffic accidents.

On roads painted with chevrons,drivers tend to feel that().

A.thev should avoid speed.related hazards

B. they are driving in the wrong lane

C. they should slow down their speed

D. they are coming near to the speed limit