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问题 单项选择题

按备抵法核算坏账损失时，一般应在期末先计提“坏账准备”，对于“坏账准备”的估计方法一般有三种，下列四个备选答案中哪种方法不是“坏账准备”估计的一般方法( )。

A．应收账款余额百分比法

B．销贸百分比法

C．平均收现期分析法

D．账龄分析法

答案

参考答案：C

解析： 按备抵法核算坏账损失前，对“坏账准备”的估计有三种办法，分别是：应收账款余额百分比、账龄分析法、销货百分比法。

改错题
短文改错。
      此题要求改正所给短文中的错误。对标有题号的每一行作出判断；
     如有错误（每行只有一个错误），则按下列情况改正：
     此行多一个词：把多余的词用斜线（\）划掉，在该行右边横线上写出该词，并也用斜线划掉。
     此行缺一个词：在缺词处加一个漏字符号（∧），在该行右边横线上写出该加的词。
     此行错一个词：在错的词下划一横线，在该行右边横线上写出改正后的词。
     注意：原行没有错的不要改。
What should you do when you parents become angry? If your
parents got mad, try to have a conversation with them 
about it. Remembering not to shout at them. They usually
will try to change, but they will take some time because
they get angry all their life,and that is all they know.You 
might have to change for your method a couple of times.
Do any nice things for your parents that they don't expect
-like cooking, doing the dishes, washing clothes, or clean
the floors. If this doesn't work, bring in friend that you 
feel comfortable,and have him or her help you.		1. _____
2. _____
3. _____
4. _____
5. _____
6. _____
7. _____
8. _____                                   
9. _____
10. _____
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单项选择题

Place on deck, in mess rooms,etc.,assigned to crew and passengers, where they have to meet according to the muster list when the corresponding alarm is released or announcement made means（）.

A.deck area

B.dining room on board

C.assembly station

D.hold
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