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【单选题】
Woman: I think the Internet is more of a distraction than a benefit to students. Man: That's true. _________A.
Chatting on the net can be very expensive.
B.
They are putting less time in schoolwork now.
C.
The web pages can sometimes help them with schoolwork.
D.
Their schoolwork doesn't take long enough, does it?
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【判断题】企业为职工缴纳的医疗保险费、养老保险费、失业保险费、工伤保险费、生育保险费等社会保险费和住房公积金,应当在职工为其提供服务的会计期间,根据工资总额的一定比例计算,计入资产成本或当期损益。( )
A.
正确
B.
错误
【多选题】甲企业为增值税一般纳税人,适用的增值税税率为13%,每月月初发放上月工资,2019年12月1日,“应付职工薪酬”科目贷方余额为33万元。该企业2019年12月发生职工薪酬业务如下: (1)5 日,结算上月应付职工薪酬33万元。其中代扣代缴的职工个人所得税1.5万元。代扣为职工垫付的房租0.5万元。实际发放职工薪酬31万元。 (2)31 日,企业以其生产的M产品作为非货币性福利发放给车间生产人员。该...
A.
代扣个人所得税时: 借:其他应付款 1.5 贷:应交税费—应交个人所得税 1.5
B.
代扣为职工垫付的房租时: 借:应付职工薪酬 0.5 贷:应收账款 0.5
C.
代扣个人所得税时: 借:应付职工薪酬 1.5 贷:应交税费—应交个人所得税 1.5
D.
代扣为职工垫付的房租时: 借:应付职工薪酬 0.5 贷:其他应收款 0.5
【单选题】执行以下语句后,执行结果是: function f ( a , b ) { var s = a + b; return s; } function f ( a , b , c ) { var s = a + b + c; return s; } var resu = f( 8 , 9 ); var resu1 = f( 8 , 1 , 10 ); document .write(resu); do...
A.
17 ， 19
B.
NaN ， 19
C.
17 ， 9
D.
NaN ， 9
【单选题】________ shall be liable for loss of and damage to the vessel and／or goods arising or resulting from inaccuracies in stating the description，quantity，weight，measurement or contents．
A.
The Shipowner
B.
The Merchant
C.
The Carrier
D.
Both the Merchant and the Carrier
【单选题】Which of the following is not the result of burning garbage?
A.
Which of the following is not the result of burning garbage?
B.
The heat produced is used to boil water.
C.
The steam produced is used to make electricity.
D.
The steam produced is used to heat buildings.
【单选题】执行下列SQL语句，Resu1t表中的记录个数是（ ）。 SELECT DIST1NCT工资FROM教师 WHERE工资=(SELECT MAX(工资)FROM教师) INTO TAB1E Resu1t
A.
1
B.
2
C.
3
D.
4
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