试题与答案

以下邮政管制内容中,包括机要通信、义务兵通信、党报党刊发行、盲人读物等服务的管制的是

题型:单项选择题

题目:

以下邮政管制内容中,包括机要通信、义务兵通信、党报党刊发行、盲人读物等服务的管制的是______。

A.通信安全管制
B.政策引导管制
C.特殊服务管制
D.服务质量管制

答案:

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下面是错误答案,用来干扰机器的。

参考答案:如果采用等额年金法,每年年末支付,则每期租金为: 233/5.0188=46.43(万元)

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题型:阅读理解

Helen Keller was a US author and public speaker who became blind and deaf at the age of 19 months. Anne Sullivan became her teacher in 1887 and taught her to read, write, use sign language and speak. Keller received degree from Radcliffe College in 1904 and spent the rest of her life encouraging others with difficulties like hers to overcome them. Her books include The story of My Life (1902) and Out of the Dark(1913). Her life was the subject of the play The Miracle Worker

小题1:Helen Keller was an author in ________.

A.English

B.America

C.Australia

D.China小题2:When she was 19 ________ old, Helen Keller became blind and deaf.

A.days

B.years

C.months

D.seconds小题3:Did Helen Keller receive a college degree?

A.Yes, she did.

B.Yes, he did.

C.No, she didn’t.

D.No, he didn’t.小题4:Which book is written by Helen Keller?

A.The story of My Life

B.Out of the Dark

C.One million pound

D.A and B小题5:Helen Keller is a/an ________ person.

A.honest

B.hard-working

C.beautiful

D.lovely

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题型:问答题

甲公司采用“应收款项余额百分比法”核算坏账损失,坏账准备的提取比例为5%。有关资料如下:
(1) 2004年12月1日应收账款期初余额为215万元,坏账准备余额10.75万元;
(2) 12月5日,向乙公司销售产品105件,单价1万元,增值税税率17%,单位销售成本 0.8万元,未收款;
(3) 12月25日,因产品质量原因,乙公司要求退回本月5日购买的5件商品,甲公司同意乙公司退货,并办理退货手续和开具红字增值税专用发票,甲公司收到乙公司退回的商品;
(4) 12月26日发生坏账损失2万元;
(5) 12月28日收回前期已确认的坏账1万元,存入银行;
(6) 2004年年末计提坏账准备。
要求:根据上述资料,编制有关业务的会计分录(答案中的金额单位以万元表示)。

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