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问题 单项选择题

根据下列资料完成第18-23题：秦泰公司“账存实存对比表”显示：(1) 库存现金短缺1 000元，其中：300元属于出纳员责任所致，应由其赔偿；其余700元无法查明原因。(2) 库存商品盘盈3 000元，属于收发计量不准所致。(3) 原材料盘亏及毁损5 000元，其中：1 000元属于收发计量不准所致；2 600元属于非常损失（其中2 100元应由保险公司赔偿）；其中1 400元属于自然损耗。(4) 帐外机器一台，该机器的当前市场价格8 000元，根据其新旧程度估计价值已损耗2 000元。(5) 盘亏机器两台，其账面原值55 000元，已提折旧16 000元。

秦泰公司对盘盈盘亏的财产物资，在批准处理之后应借记“营业外支出”（ ）元。

A．500

B．1 400

C．39 000

D．39 500

答案

参考答案：D

解析：【解析】该公司在批准处理之后应借记“营业外支出”：500+(55000-16000)=39500元。

单项选择题

Are you interested in seeing the beautiful fall foliage of New England but tired of traffic jams and overbooked hotels Then this year forget the crowds in New England and see the beautiful colors of autumn in the Catskills.
These rugged mountains in New York State, just 90 miles northwest of New York City, are famous for the legendary tales of Rip Van Winkle, and more recently for the summer hotels mat sprang up in the region during the 1940s, 1950s, and 1960s. Families trying to escape the heat of New York City found the Catskills to be the perfect place to stay for a month or so each summer. By the late 1950s there were over 500 resorts and hotels offering nighttime entertainment as well as all kinds of outdoor activities. Famous comedies like Jackie Gleason, Joan Rivers, and Sid Caesar all got their start touring the hotel clubs here. Since the introduction of air-conditioning and cheaper air travel, however, families have stopped coming to the Catskills in such large numbers, chasing instead more distant locations at different times of the year. Many of the Catskills hotels closed in the 1970s, but some remain and have expanded and changed their facilities to meet the needs of today’s visitors.
Currently, there are many activities available to the traveler besides witnessing the changing colors of the leaves. There is an all-organic sheep farm where visitors can see how a traditional sheep farm operates. There are also hundreds of miles of scenic drives in the area. Route 42, for instance, is an excellent site for spotting bald eagles. For more information on vacations in the Catskills, call the office of Public Information.

The word "rugged" underlined in Paragraph 2 means ______.

A．barren

B．rough

C．tall

D．lush
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单项选择题

压力容器的接管和管法兰当（）为主要受压元件。

A.公称直径＞250ｍｍ

B.公称直径＞250ｍｍ
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