企业按面值发行债券时,借记“银行存款”科目,贷记“应付债券——面值”科目,存在差额的,应记入“投资收益”科目。
参考答案:错
I am an adult. I’m not a kid. I’m a grown-up. I need some money. I have no food. I am hungry. I am not thirsty, because water is everywhere. But water has no taste. I want to drink a soda. I want to drink milk. I want to drink coffee. I want to work. Nobody will hire(雇佣 )me. Nobody is hiring anybody. Companies are firing(解雇) people. Everyone is looking for a job. I cannot pay my rent(付房租). I will have to live in my car. I don’t want to live in my car. My car has no bed. Everyone should live in a house or a flat. Many people don’t have a car. They live on the street. A street has no bed. Nobody should live on the street. I don’t know what to do. I don’t know where to go. Maybe I will go to church(教堂). Maybe I will find help there.
小题1:I need some money because I _______.
A.need water to drink
B.need food to eat
C.don’t need water to drink
D.don’t need food to eat小题2:I don’t want to buy _______to drink.
A.soda
B.milk
C.water
D.coffee小题3:I want to live __________.
A.in a house
B.in my car
C.on the street
D.in the church小题4:I am looking for ________
A.water
B.a job
C.a house
D.the church小题5:Which is wrong?
A.Companies are firing people.
B.I can pay my rent .
C.I will go to church for help.
D.Nobody should live on the street.
某市一工厂的电气装置安装工程由该市一机电工程安装公司负责。工程中最主要的项目就是高压电器的安装。为确保工程的安全质量问题,机电公司编制出一套施工设计方案,并制订安全技术措施,派两名熟悉掌握电气安装技术的技术人员随施工队一起工作。高压电器安装完毕,进行交接验收,确保有关资料和文件已经按规定提交,各断路器、开关设备以及其他设备零件等已符合《电气装置安装工程高压电器施工及验收规范》的要求,经验收合格无质量安全问题后交付使用。
《电气装置安装工程高压电器施工及验收规范》规定,在工程交接验收时,应提交的资料和文件包括()。
A.施工设计方案
B.变更设计的证明文件
C.安装技术记录
D.调整试验记录
E.备品、备件及专用工具清单