问题 单项选择题

D公司销售部和行政部12月共发生费用131000元。其中销售人员薪酬56000元,销售部专办公室公设备折旧费14000元;行政人员薪酬35000元,行政部专用办公设备折旧费6000元,报销行政人员差旅费4500元(假定报销人未预借差旅费),发生业务招待费15500元(以银行存款支付)。其会计分录为()。

A.A

B.B

C.C

D.D

答案

参考答案:B

解析:

销售部门发生的费用应在“销售费用”科目中列支,行政部门发生的费用应在“管理费用”科目中列支。故选B。

单项选择题
单项选择题

Electronic mail has become an extremely important and popular means of communication.

The convenience and efficiency of electronic mail are threatened by the extremely rapid growth in the volume of unsolicited commercial electronic mail. Unsolicited commercial electronic mail is currently estimated to account for over half of all electronic mall traffic, up from an estimated 7 percent in 2001, and the volume continues to rise. Most of these messages are fraudulent or deceptive in one or more respects.

The receipt of unsolicited commercial electronic mail may result in costs to recipients who cannot refuse to accept such mail and who incur costs for the storage of such mail, or for the time spent accessing, reviewing, and discarding such mail, or for both. The receipt of a large number of unwanted messages also decreases the convenience of electronic mall and creates a risk that wanted electronic mail messages, both commercial and noncommercial, will be lost, overlooked, or discarded amidst the larger volume of unwanted messages, thus reducing the reliability and usefulness of electronic mail to the recipient. Some commercial electronic mail contains material that many recipients may consider vulgar or pornographic in nature.

The growth in unsolicited commercial electronic mail imposes significant monetary costs on providers of Internet access services, businesses, and educational and nonprofit institutions that carry and receive such mail, as there is a finite volume of mail that such providers, businesses, and institutions can handle without further investment in infrastructure. Many senders of unsolicited commercial electronic mail purposefully disguise the source of such mall.

Many senders of unsolicited commercial electronic mall purposefully include misleading information in the messages’ subject lines in order to induce the recipients to view the messages. While some senders of commercial electronic mail messages provide simple and reliable ways for recipients to reject (or ’opt-out’ of) receipt of commercial electronic mall from such senders in the future, other senders provide no such ’opt-out’ mechanism, or refuse to honor the requests of recipients not to receive electronic mail from such senders in the future, or both.

Many senders of bulk unsolicited commercial electronic mail use computer programs to gather large numbers of electronic mail addresses on an automated basis from Internet websites or online services where users must post their addresses in order to make full use of the website or service.

The problems associated with the rapid growth and abuse of unsolicited commercial electronic mall cannot be solved by the government alone. The development and adoption of techno-logical approaches and the pursuit of cooperative efforts with other countries will be necessary as well.

The word "induce" in Paragraph 5 is closest in meaning to ().

A. cheat

B. introduce

C. provide

D. harm