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The outbreak of swine flu that was first detected in Mexico was declared a global epidemic on June 11, 2009. It is the first worldwide epidemic 1 by the World Health Organization in 41 years. The heightened alert 2 an emergency meeting with flu experts in Geneva that assembled after a sharp rise in cases in Australia, and rising 3 in Britain, Japan, Chile and elsewhere. But the epidemic is “ 4 “ in severity, according to Margaret Chan, the organization’s director general, 5 the overwhelming majority of patients experiencing only mild symptoms and a full recovery, often in the 6 of any medical treatment. The outbreak came to global 7 in late April 2009, when Mexican authorities noted an unusually large number of hospitalizations and deaths 8 healthy adults. As much of Mexico City shut down at the height of a panic, cases began to 9 in New York City, the southwestern United States and around the world. In the United States, new cases seemed to fade 10 warmer weather arrived. But in late September 2009, officials reported there was 11 flu activity in almost every state and that virtually all the 12 tested are the new swine flu, also known as(A)H1N1, not seasonal flu. In the U.S., it has 13 more than one million people, and caused more than 600 deaths and more than 6,000 hospitalizations. Federal health officials 14 Tamiflu for children from the national stockpile and began 15 orders from the states for the new swine flu vaccine. The new vaccine, which is different from the annual flu vaccine, is 16 ahead of expectations. More than three million doses were to be made available in early October 2009, though most of those 17 doses were of the FluMist nasal spray type, which is not 18 for pregnant women, people over 50 or those with breathing difficulties, heart disease or several other 19 . But it was still possible to vaccinate people in other high-risk groups: health care workers, people 20 infants and healthy young people.
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参考答案:
举一反三
【单选题】下列审计证据中,既属于书面证据,又属于内部证据的有
A.
应收账款函证的回函
B.
存货盘点表
C.
注册会计师编制的折旧计算表
D.
材料入库单
【单选题】根据DOT,以下属于重体力工作的是
A.
最大提举4.5kg和偶尔提举或运送
B.
最大提举9kg和经常提举和(或)运送4.5kg重的物体
C.
提举最大22.5kg和经常提举和(或)运送llkg重的物体
D.
是举最大45kg和经常提举和(或)运送22.5kg重的物体
E.
举物体重量超过45kg和经常提举和(或)运送22.5kg或以上重量的物体
【判断题】某企业2014年度资产负债表尚未对外报出,2015年2月发生地震,致使2014年购入的存货发生毁损300万元,注册会计师要求作为资产负债表日后非调整事项处理。
A.
正确
B.
错误
【单选题】对于银行已经收款而企业尚未入账的未达账项,企业应做的处理为
A.
以“银行对账单”为原始记录将该经济业务入账
B.
根据“银行存款余额调节表”和“银行对账单”自制原始凭证入账
C.
在编制“银行存款余额调节表”的同时入账
D.
待有关结算凭证到达后入账
【判断题】银行已收款入账,企业由于未收到相关凭证尚未入账的未达账项,会造成企业银行存款日记账的余额小于银行对账单的余额。( )
A.
正确
B.
错误
【单选题】端面锪钻中,其端面刀齿为切削刀,前端导柱用来( ),以保证端面与孔中心线的垂直度。
A.
定位
B.
导向定心
C.
切削端面
D.
保证与工件接触
【多选题】下列关于固定资产的使用寿命、预计净残值和折旧方法的说法中,正确的有()。
A.
企业至少应当于每年年度终了,对固定资产的使用寿命、预计净残值和折旧方法进行复核
B.
若预计净残值预计数与原先估计数有差异,应当调整预计净残值
C.
若与固定资产有关的经济利益预期实现方式有重大改变,应当改变固定资产折旧方法
D.
固定资产折旧方法的改变应当作为会计政策变更处理
【多选题】下列关于固定资产的使用寿命、预计净残值和折旧方法的说法,不正确的有()。
A.
企业应当根据固定资产所含经济利益预期实现方式选择折旧方法,折旧方法一经确定,不得随意变更
B.
无论哪种固定资产计提折旧的方法,在计算折旧额时,最终都需要考虑预计净残值
C.
若使用寿命预计数与原先估计数有差异,应当采用追溯调整法调整固定资产折旧
D.
若当企业按规定定期对固定资产的使用寿命进行复核时,发现固定资产的使用寿命的预期数与原先的估计数有重大差异,则应当调整固定资产折旧年限
E.
固定资产折旧方法的改变应当作为会计政策变更
【单选题】对于银行已经收款而企业尚未入账的未达账项,企业应作的处理为( )。
A.
以“银行对账单”为原始记录将该业务入账
B.
根据“银行存款余额调节表”和“银行对账单”自制原始凭证人账
C.
在编制“银行存款余额调节表”的同时人账
D.
待有关结算凭证到达后入账
【单选题】下列有关固定资产使用寿命、预计净残值和折旧方法的复核的说法中,错误的是( )。
A.
固定资产使用寿命的改变应当作为会计估计变更
B.
固定资产预计净残值的改变应当作为会计估计变更
C.
固定资产折旧方法的改变应当作为会计估计变更
D.
固定资产折旧方法的改变应当作为会计政策变更
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