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问题 多项选择题

计提应付职工薪酬时，借方可能涉及的科目有( )。

A．制造费用

B．销售费用

C．在建工程

D．应付职工薪酬

答案

参考答案：A,B,C

解析： 本题考核职工薪酬的计提。计提职工薪酬应该记入“应付职工薪酬”的贷方，所以不能选D，其它三项都是可能涉及到的。

多项选择题

双桥逆变器如果只是发生一次换相失败（）。

A.直流电压降为零

B.直流电流增高较小

C.整流侧定直流电流控制动作

D.很快就能将直流电流调回到整定值
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单项选择题

One of the most convenient and cheapest ways to see America is by riding a Greyhound bus. This interstate bus system connects all major cities in the United States, (52) people with frequent and convenient service. The bus system even has an international service (53) makes connection with cities in Canada and Mexico.

Its network even extends to some of the smaller towns and out-of-the-way communities (54) the great interior of the country. Traveling by bus may (55) longer than flying by plane, but the terminals are located in the center of most cities and there is (56) to the downtown area. These buses are comfortable and air-conditioned. They are all equipped with toilets in the rear to (57) the convenience of the passengers, but there are some very severe (58) of conduct which are strictly enforced. On all buses (59) is forbidden and the consumption of alcoholic drinks is not allowed.

(60) bus travel may not be suited to everyone’s taste, it affords budget travelers the (61) to see America in comfort and safety and at a leisurely unhurried pace.

53().

A.what 

B.which 

C.who 

D.such
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