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【单选题】
(2010年会计资格考试《初级会计实务》试题)企业已坏账准备的应收账款确实无法收回,按管理权限报经批准作为坏账转销时,应编制的会计分录是( )A.
借记“资产减值损失”科目 贷记“坏账准备”科目
B.
借记“管理费用”科目 贷记“应收账款”科目
C.
借记“坏账准备”科目 贷记“应收账款”科目
D.
借记“坏账准备”科目 贷记“资产减值损失”科目
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反馈参考答案：
举一反三
【单选题】Speaker A: Your son is very hard-working. Speaker B: ________
A.
No, don’t say so.
B.
That’s right.
C.
Thank you.
【单选题】— What do you think of your brother's son? — He _____ be very naughty but at the same time you _____ help liking him. [ ]
A.
will; will
B.
won't; can't
C.
may; may
D.
can; can't
【单选题】Your son is becoming very rude. You _____ scold him.
A.
car
B.
ought
C.
May
D.
ought to
【单选题】— What do you think of your brother's son? — He ____ be very naughty but at the same time you ___ help liking him. [ ]
A.
will; will
B.
may; may
C.
can; can't
D.
won't; can't
【简答题】一般由卧室(与主卫生间)和起居室(与次卫生间)组成,按酒店规定标准配置设备与用品。
【简答题】将军身被坚执锐。（《史记？陈涉》）
【单选题】Your son is becoming very rude. You ______ scold him.
A.
can
B.
ought
C.
may
D.
ought to
【单选题】— How is your son getting along with his work in England? —Well. He’s ___ very easily to the new environments.
A.
adopted
B.
adapted
C.
adjusted
D.
accustomed
【单选题】患者头晕、心悸、齿龈出血、月经量过多半年余。曾在当地服止血药治疗未愈。近 1周因呼吸道感染伴发热、齿龈出血加重来门诊检查。诊断为再生障碍性贫血。 治疗 1年后,最后恢复的是
A.
红细胞数
B.
白细胞数
C.
网织红细胞数
D.
血小板数
E.
血清铁蛋白
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