试题与答案

呆公司收剑呆华侨捐赠的机器设备，该笔业务发生后该公司（）。A．资产增加，所有者权益减

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题目：

呆公司收剑呆华侨捐赠的机器设备，该笔业务发生后该公司（）。

A．资产增加，所有者权益减少

B．资产和负债同时增加

C．资产增加，负债减少

D．资产和所有者权益同时增加

答案：

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下面是错误答案，用来干扰机器的。

参考答案：D

考点：会计资格考试会计从业资格(会计基础)复式记账
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As Philadelphia grew from a small town into a city in the first half of the eighteenth century, it became an increasingly important marketing center for a vast agricultural hinterland. Market days (1) the crowded city even more crowded, as farmers from within a (2) of 24 or more kilometers brought their sheep, vegetables, cider and other products for direct sale to the (3) . The High Street Market was continuously (4) throughout the period until 1736, (5) it (6) from Front Street to Third. By 1745 New Market was opened on Second Street. The next year the Callow Hill Market began (7) .

Along with market days, the (8) of twice-yearly fairs persisted in Philadelphia (9) after similar trading days had been discontinued in other colonial cities. The (10) provided a means of bringing handmade goods from (11) places to would-be buyers in the city. Linens and stockings from Germantown, (12) , were popular items.

Auctions were another popular (13) of trade. Because of the competition, retail (14) opposed these as well as the fairs. (15) governmental attempts to eradicate fairs and auctions were less than successful, the ordinary (16) of economic development was on the merchants’side, as increasing business specialization became the (17) of the day. Export merchants became differentiated from their importing counterparts, and specialty shops began to appear (18) general stores selling a variety of goods.

One of the reasons Philadelphia’s merchants prospered was because the surrounding area was undergoing tremendous economic and demographic growth. They did their business, (19) , in the capital city of the province, (20) to not only the governor and his circle, but citizens from all over the colony.

11（）

A.outweighing

B.outreaching

C.outlying

D.outrageous
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2008年7月商品零售价格指数表(上年同月=100)
全国 城市 农村
商品零售价格指数 106.8 106.5 107.5
分
类
指
数		 食品 114.5 115 113.4
饮料、烟酒 103.6 103.9 103.1
服装、鞋帽 98.3 97.9 99.3
纺织品 100.6 100.3 101
家用电器及音像器材 97.1 96.5 98.5
文体办公用品 96.9 96 99.3
日用品 104 103.9 104.3
体育娱乐用品 98 96.9 100.4
分
类
指
数		 交通、通信用品 93.6 93.1 95.1
家具 102.9 102.9 102.8
化妆品 100.6 100.6 100.7
金银珠宝 124.2 124 124.9
中西药品及医疗保健用品 102.7 102.7 102.7
书报杂志及电子出版物 101.1 101.5 100.4
燃料 124.5 122 130.5
建筑材料及五金电料 110.7 109.9 112.2

2008年7月城市商品价格较上年同月上涨幅度最大的是( )。

A．食品

B．燃料

C．日用品

D．金银珠宝
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