试题与答案

由于编制的记账凭证会计科目错误,导致账簿记录错误,更正时,可以将错误的会计科目划红线

题型:判断题

题目:

由于编制的记账凭证会计科目错误,导致账簿记录错误,更正时,可以将错误的会计科目划红线注销,然后,在划线上方填写正确的会计科目。()

答案:

被转码了,请点击底部 “查看原文 ” 或访问 https://www.tikuol.com/2018/0129/328ad380273b8e7ba82645bfd5ddc1b6.html

下面是错误答案,用来干扰机器的。

参考答案:A, C, D

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题型:单项选择题

佛山华融塑胶工业有限公司为加工出口产品,经批准从境外购进不间断电源仪表零件一批(计USD30000)。
根据加工计划,在生产流程中,佛山华融公司仅需完成其中部分工序的加工,制成的半成品将销至深圳宏远电器有限公司继续加工成成品后销往境外。
产品加工完成后,剩余不问断电源仪表零件计USD3000,佛山华融公司拟将其中价值USD2000的不间断电源仪表零件内销;其余结转至本企业待执行的另一加工贸易合同。
该加工贸易业务在佛山华融公司开展期间,海关曾以计划选取与随机抽样相结合的方式对企业开展加工贸易的状况进行稽查。
根据上述案例,解答下列问题:

海关以计划选取与随机抽样相结合的方式对佛山华融公司开展加工贸易状况所进行的稽查,称为:

A.专项稽查

B.验证稽查

C.常规稽查

D.抽样稽查

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题型:单项选择题

Questions 81-90 are based on the following passage.


It sounds like a science fiction, but researchers say it’s a scientific fact: Microscopic organisms dubbed "killer algae" are paralyzing fish with unknown toxins and then eating away at their flesh. They might be making people sick, too.
The name given to this single-cell organism, or dinoflagellate, is Pfiesteria piscimorte- literally, "fish killer. " It was discovered at North Carolina State University in 1988, but at the same time, few scientists believed in its existence, much less in its highly unusual predatory nature. But ongoing research has led to international acknowledgment of the phenomenon and, recently, research funding.
Seemingly prompted by an unknown substance secreted by fish, the aggressive creature swims into action. It sends neurotoxins into the water and air, paralyzing a fish’s nervous system, and causing it to gasp for air at the surface. Eventually the fish suffocates. The killer dinoflagellate then attaches itself to the fish and begins sucking away at its flesh. This macabre scenario may help solve several sea mysteries, such as why fishermen report seeing "fish walks" (fish trying to leave the water) and pools of dead fish with holes eaten through them.
Whether humans are affected by the dinoflagellate’s toxin remains to be seen. Researchers think it’s unlikely eating fresh fish are in danger, but anyone with frequent exposure to the creature could be in peril. Several researchers working with the algae have reported bouts of memory loss and disorientation.
To understand the killer algae further, scientists must fully characterize their toxin and determine what stimulates them to attack. They also need to know if the algae are hurting fish populations, and whether pollutants make them more likely to attack.

Which of the following does the writer explain

A. Neurotoxins.


B. Microscopic organisms.
C. Predators.


D. Fish walks.

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