搜题请搜索小程序“爱下问搜题”
问题 单项选择题

企业对于已经发出但尚未确认销售收入的商品成本，应借记的会计科目是（）。

A.在途物资

B.库存商品

C.主营业务成本

D.发出商品

答案

参考答案：D

解析：已经发出但尚未确认销售收入的商品要作为发出商品核算：借：发出商品贷：库存商品

单项选择题

预制混凝土方桩，边长400mm×400mm，用振动沉桩工艺，其他条件如图4.11.2所示。按公路桥涵地基规范JTGD63-2007确定如图4.11.2所示桩基的单桩受压承载力容许值为（）。

A.808kN

B.818kN

C.828kN

D.838kN
查看答案
单项选择题

An 18-month-old child is brought to the emergency department with suspected croup. The child appears frightened and cries as the nurse approaches him. The nurse needs to assess the child's breath sounds. The best way to approach the child is to

A．expose the child's chest quickly and auscultate breath sounds as quickly and efficiently as possible.

B．ask the mother to wait briefly outside until the assessment is over.

C．tell the child the nurse is going to listen to his chest with the stethoscope.

D．allow the child to handle the stethoscope before listening to his lungs.
查看答案