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问题 单项选择题

本期计算确认的坏账准备账户余额小于坏账准备原账面余额的差额，应贷记的账户是（）。

A．坏账准备

B．资产减值损失

C．管理费用

D．应收账款

答案

参考答案：B

解析：

本题的分录是： 借：坏账准备 贷：资产减值损失

填空题

The doctor-patient relationship is one of the (1) relationships in life, but many people say this relationship is beyond (2) . Can this relationship be saved The answer is (3) yes, because it must. And if that is lost, medicine becomes a technology and is (4) . In part the crisis in medicine began with doctors (5) themselves from patients.
The more critical work of a doctor happens in the taking of the human (6) . (7) is the most important and most difficult single transaction. The studies show that (8) of all the valuable information that leads to correct diagnosis comes from the history. Another (9) comes from the physical examination, 10% comes from simple (10) tests, and 5% comes from all the complex (11) . So listening is vital, because listening is not merely listening, but to establish a (12) .
But some doctors think listening is (13) . They like to use complex and costly (14) , and use (15) that create adverse reactions and require (16) . They don’t like to listen. Because there’s no premium on listening and that there’s no (17) for listening.
Even so, the doctor-patient relationship is not (18) saving. Because people may ask, what is good health And good health begins first and foremost with (19) . If you don’t care for a (20) , be somebody else, but don’t be a doctor!
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选择题

如图所示，用F＝6N的水平向右的拉力匀速拉动物块A时，物块B静止不动，此时弹簧测力计的示数为4N，则物块B所受摩擦力的大小及方向为

[ ]

A．6N   水平向左

B．4N    水平向右

C．6N   水平向右

D．4N    水平向左
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