搜题请搜索小程序“爱下问搜题”
问题 单项选择题

甲公司坏账准备核算采用账龄分析法，对未到期、逾期半年以内和逾期半年以上的应收款项分别按1%、5%、10%估计坏账损失。该公司2007年12月31日应收款项账户的年末余额及账龄分别为：

账户 期末余额(万元) 账龄
应收账款一A公司 2000(借方) 逾期3个月
应收账款一B公司 500(贷方) 未到期
其他应收款一C公司 300(借方) 逾期8个月
预付账款一E公司 200(借方) 未到期
应收票据一F公司 1000(借方) 未到期

若甲公司“坏账准备”账户2007年年初贷方余额为60万元，2007年确认的坏账损失为 120万元，则甲公司2007年12月31日计提坏账准备计入“管理费用”账户的金额为 ( )元。

A．202

B．70

C．190

D．130

答案

参考答案：A

解析： “坏账准备”期末余额＝2000×5%＋300×10%＋200×1%＋1000×1%＝142 (万元)；计提坏账准备金额＝142－60＋120＝202(万元)

单项选择题

Experts removed a layer of eighteenth-century red paint from a figure in a painting by a sixteenth-century Italian artist, revealing a layer of green paint underneath. Since the green paint dates from the sixteenth century, the figure must have been green, not red, when the painting was completed in 1563.
Which of the following, if true, most seriously weakens the argument

A．The experts had been commissioned to restore the painting to the colors it had when it was completed.

B．X-rays reveal an additional layer of paint beneath the green paint on the figure.

C．Chemical analyses were used to determine the ages of the red paint and the green paint.

D．The red paint was added in the eighteenth century in an attempt to repair damage done in the late seventeenth century.

E．(E) Red paint on the robe of another figure in the painting dates from the sixteenth century.
查看答案
单项选择题

Most of us are taught to pay attention to what is said--the words. Words do provide us with some information, but meanings are (1) from so many other sources that it would hinder our effectiveness (2) a partner to a relationship to rely too heavily on words (3) Words are used to describe only a small part of the many ideas we associate with any given (4) . Sometimes we can gain insight into some of those (5) if we listen for (6) words. We don’t always say what we mean (7) mean what we say. Mostly we mean several things at once. A person wanting to purchase a house says to the current owner. "This step has to be fixed before I’ll buy." The owner says, "It’s been like that for years". (8) , the step hasn’t been like that for years, but the (9) message is: "I don’t want to fix it. We can put up with it why can’t you" The (10) for a more expansive view of meaning can be developed by examining a message (11) who said it, when it occurred, the (12) conditions or situation, and how it was said.

When a message occurs can also (13) associated meaning. A friend’s unusually docile behavior may only be understood by (14) that it was preceded by situations that required a (n) (15) amount of assertiveness.

We would do well to listen for how message are (16) The words, "it sure has been nice to have you over," can be said with (17) and excited or ritualistically. The phrase can be said once or (18) several times. And the meaning we associate with the phrase will change (19) Sometimes if we say something infrequently it assumes more importance; sometimes the more we say something the (20) importance it assumes.

Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C, and D on ANSWER SHEET 1.4（）

A．message

B．description

C．statement

D．explanation
查看答案