问题
单项选择题
按现行规定，以下表述正确的是( )。
A．企业可以预先按一定标准提取坏账准备金计入生产成本
B．当坏账实际发生时，再冲销已提取的坏账准备金
C．施工企业每年按照应收款项年末余额的2%提取坏账准备金
D．企业可以按销售收入的一建比例提取坏账准备金
答案
参考答案：B
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按现行规定，以下表述正确的是( )。
A．企业可以预先按一定标准提取坏账准备金计入生产成本
B．当坏账实际发生时，再冲销已提取的坏账准备金
C．施工企业每年按照应收款项年末余额的2%提取坏账准备金
D．企业可以按销售收入的一建比例提取坏账准备金
参考答案：B
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| Once a king had a great highway built for the members of his kingdom. After it was completed but before it was 1 to the public, the king decided to have a (n) 2 . He invited as many people as he could to take part in it so that he could see who could travel the 3 the best. On the day of the competition, the people came. Some of them had fine clothing or great food. They travelled the highway all day, but each one, when arriving at the end, looked rather 4 and complained to the king that there was a large pile of 5 on the road at one spot (地点) and that this got in their way. At the end of the day, a traveller crossed the finish line and walked over to the king. He was 6 and dirty, but he showed great respect to the king and handed him a bag of gold. He explained that he stopped along the way to clear (清理) a pile of rocks and found that bag of gold under it all. He hoped that the king could help him to 7 it to its owner. The king replied, "You are the rightful owner. This is the 8 for the winner. You travels the road 9 because you clear the road for those who will 10 ." |
| ( )1. A. opened ( )2. A. game ( )3. A. kingdom ( )4. A. happy ( )5. A. rocks ( )6. A. surprised ( )7. A. hand ( )8. A. pay ( )9. A. best ( )10. A. go | B. used B. match B. highway B. excited B. gold B. tired B. take B. money B. fastest B. move | C. closed C. competition C. way C. angry C. clothing C. lonely C. return C. prize C. most slowly C. run | D. sent D. race D. line D. sad D. bags D. worried D. collect D. coin D. truly D. follow |