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【简答题】
“Snowflakes are kisses from heaven”. But in many parts around the globe, snow is an incredible nuisance ( 讨厌的东西 ). It is a great risk to drive the vehicles in the conditions of heavy snow fall. The heavy snow covering driveways and sidewalks is the major concern of people during winter seasons. But things have changed a lot nowadays. Today there are many snow removal services offered by governments, institutions ( 公共机构 ) and snow removal companies. These snow removers remove the snow from your driveway to make travel easier and safer. Snow could be cleared by individuals or by seeking the help from certain snow removal organizations depending upon the requirement. Some governments anyway offer free snow removal service. There is nothing to worry about if your government doesn’t offer a snow removal service, for there are several private firms waiting to serve you. However, when it snows, you have only two options. One is to shovel and the other is to make snow angels. A snowflake is one of God’s most fragile creations. But when they stick together you will definitely need assistance to remove it. No need to worry about the bad weather, just ring up to a snow removal service. And you will think that sunshine is delicious, rain is refreshing, wind braces you up, and snow is exhilarating ( 令人兴奋的 ); there is really no such thing as bad weather, only different kinds of good weather.
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【多选题】2018年5月,企业在财产清查中发现甲材料盘亏1500元,其中自然损耗300元,其余为保管人员失职造成,应由责任人赔偿,按小企业会计准则规定,账务处理涉及到的账户有____。
A.
财务费用
B.
其他应收款
C.
待处理财产损溢
D.
营业外支出
E.
营业外收入
【单选题】2018年5月,企业在财产清查中发现,甲材料盘亏1500元,其中自然损耗300元,其余为保管人员失职造成,应由责任人赔偿,按小企业会计准则规定,账务处理涉及到的账户有。
A.
财务费用
B.
其他应收款
C.
待处理财产损溢
D.
营业外支出
E.
营业外收入
【判断题】在增值税的缴纳过程中,如企业当期购进货物较多,出现当期销项税额小于当期进项税额而不足抵扣的情况,不足抵扣的部分可以结转下期继续抵扣。
A.
正确
B.
错误
【单选题】出口合同的履行中一般不包括的环节是( )。
A.
备货
B.
开证、改证
C.
报关、装船
D.
制单、结汇
【单选题】在增值税的缴纳过程中,如企业当期购进货物较多,出现当期销项税额小于当期进项税额而不足抵扣的情况,不足抵扣的部分可以结转下期继续抵扣。
A.
正确
B.
错误
【单选题】成年人每天应保持( )小时的睡眠。
A.
3-5小时
B.
7-8小时
C.
12-15小时
D.
越多越好
【判断题】企业当期销项税额小于当期进项税额不足抵扣时,其不足部分可以结转下期继续抵扣。
A.
正确
B.
错误
【单选题】出口合同的履行中一般不包括( )环节
A.
备货
B.
开证、改正
C.
报关、装船
D.
制单、结汇
【单选题】出口合同的履行中一般不包括()环节。
A.
备货
B.
开证、改证
C.
报关、装船
D.
制单、结汇
【单选题】出口合同的履行中一般不包括( )环节。
A.
备货
B.
开证、改证
C.
报关、转船
D.
制单、结汇
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