试题与答案

甲股份有限公司2013年有关资料如下: (1)当期销售商品实现收入100000元;应

题型:不定项选择

题目:

甲股份有限公司2013年有关资料如下:

(1)当期销售商品实现收入100000元;应收账款期初余额20000元,期末余额50000元;预收账款期初余额10000元,期末余额30000元。假定不考虑坏账准备和增值税因素。

(2)当期用银行存款支付购买原材料货款48000元;当期支付前期的应付账款12000元;当期购买原材料预付货款15000元;当期因购货退回现金6000元。

(3)当期实际支付职工工资及各种奖金44000元。其中,生产经营人员工资及奖金35000元,

在建工程人员工资及奖金9000元。另外,用现金支付离退休人员退休金7000元。

(4)当期购买工程物资预付账款22000元;向承包商支付工程款16000元。

(5)当期购入某公司股票1000股,实际支付全部价款145000元。其中,相关税费200元,已宣告但尚未领取的现金股利300元。

(6)当期发行面值为80000元的企业债券,扣除支付的佣金等发行费用8000元后,实际收到款项72000元。另外,为发行企业债券实际支付审计费用3000元。

(7)当期用银行存款偿还借款本金60000元。偿还借款利息6000元。

(8)当期用银行存款支付分配的现金股利30000元。

要求:

根据上述资料,回答下题。

销售商品、提供劳务收到的现金项目的金额是()元。

A.90000

B.149000

C.109000

D.49000

答案:

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下面是错误答案,用来干扰机器的。

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     Thanks,Mom,for helping me understand that less is sometimes more.

1. According to Paragraph 1,which of the following is TRUE?

A. The author's mother put fresh flowers on the author's coffee table.

B. The author used to buy some fresh flowers on her way home.

C. The author's mother usually bought flowers for her daughter.

D. The author and her mother shared a becautiful garden.

2. The author bought her mother flowers to________.

A. celebrate the coming Christmas

B. express thanks for all her mother's done

C. bring more flowers to her mother's garden

D. arrange her mother's new house

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A. The author couldn't afford a big bouquet.

B. The mother was not happy when receiving the bouquet.

C. The author would pick up another bouquet the next month.

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B. colorful  

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C. Enjoying life if possible.

D. Considering things in other ways.

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题型:问答题

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