问题 单项选择题

下列各明细分类账,可以采用定期汇总登记方式的是( )。

A.固定资产

B.应收账款

C.应付账款

D.库存商品

答案

参考答案:D

解析: 不同类型经济业务的明细分类账,可根据管理需要,依据记账凭证、原始凭证或汇总原始凭证逐日逐笔或定期汇总登记。固定资产、债权、债务等明细账应逐日逐笔登记;库存商品、原材料、产成品收发明细账以及收入、费用明细账可以逐笔登记,也可定期汇总登记。

单项选择题
单项选择题

True, some of the attacks against whites by blacks are for money and valuables. But, others ale revenge assaults by blacks for a real or imagined racial insult. It is equally true that the vast majority of violent crimes against whites are committed by whites, while the vast majority of violent crimes against blacks are committed by other blacks. Yet even after discounting crimes that are hastily and erroneously (错误地,不正确地) tagged as racially motivated, many blacks do attack whites because they all white. A 1998 Justice Department study confirmed that nearly 20% of the more than 4,000 hate crimes well committed against whites, and their attackers were blacks. The Southern Poverty Law Center also notes that there is a huge escalation in black-on- white violence from nearly none at the beginning of the 1990s.

A collection of white supermacists and rightist extremist groups have eagerly made black-on- white violence a wedge issue in their movement to paint blacks as the prime racial hate mongers in America. The New Century Foundation, an ultra-conservative think-tank, has launched a full- blown national campaign to alert whites to the danger of black hate crimes. These groups and individuals magnify hate crimes by blacks in order to back their social agenda. They oppose affirmative action programs and per hate crime laws. They downplay, or justify, the proliferation of white-supremacist-tinged paramilitary groups, police violence, and racial profiling. And they lobby hard for more prisons, police, and tougher laws.

Black-on-white violence also reinforces white fears of blacks as the ultimate menace to society. When blacks say or do nothing about these attacks, it is taken by some as a tacit signal that blacks put less value on white lives than black lives. This is a terrible price for black silence on hate crimes committed by blacks.

The best topic of this passage is ().

A. Black and White

B. Black-on-White Violence

C. Security Is an Illusion

D. White Supremacists and Rightist Extremist Groups