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【简答题】
宏德公司年终结账前有关损益类科目的年末余额如下： 收入科目 结账前期末余额 费用科目 结账前期末余额 主营业务收入 950 000 主营业务成本 650 000 其他业务收入 200 000 其他业务成本 150 000 投资收益 15 000 营业税金及附加 36 000 营业外收入 41 500 销售费用 40 000 管理费用 120 000 财务费用 25 000 营业外支出 70 00012月31日又发生下列业务： (1)现金清查中发现库存现金较账面余额多出1 500元，无法查明原因，经批准可作相关处理； (2)公司营业外支出中有1 000元为非公益性捐赠； (3)公司该年超过计税工资标准发放的工资数额为3 500元； (4)本年国债收入4 000元已入账。 要求： (1)根据上述业务编制有关会计分录。 (2)将损益类科目结转“本年利润”科目(该公司平时采用表结法计算利润)。 (3)计算公司当年所得税并编制有关会计分录(所得税税率为33%，除上述已指出的外，无其他纳税调整因素)。
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举一反三
【简答题】Mr. Evans lived in a city. He was a bus driver in a company three years ago. He drove well and the people in the company all liked him. But a terrible accident changed（改变）his life. One spring he drove...
【单选题】What does Mr. Evans imply by saying the underlined sentence?
A.
It is necessary for the country to cut off the number of migrants.
B.
Citizens should turn off the taps when they don't use the water.
C.
Britain shouldn't have reduced the number of migrants.
D.
Increasing migrants to the country will consume more water.
【简答题】阅读理解。 Mr. Evans lived in a city. He was a bus driver in a company three years ago. He drove well and the people in the company all liked him. But a terrible accident changed (改变) his life. One spring ...
【单选题】What is NOT indicated about Mr. Parker?
A.
He will contact Ms. Evans later.
B.
He has a local business.
C.
He called Ms. Evans in the morning.
D.
He sells computer products.
【简答题】阅读理解。 Dividing Up the Work Mr Evans and I work in the same office. He's the oldest of all. So he's told to manage (管理) us. He's strict with us all and makes us listen to him. We know he's kind and oft...
【多选题】下列关于牛腿柱内力组合注意事项正确的是（ ）。
A.
风荷载及吊车横向水平荷载，向左、右不同时存在 ，故只能选一种参与组合
B.
求 N min 时， N = 0的风荷载应参加组合
C.
规范对多台吊车参加组合时，考虑到同时满载的可能性较小，因此对吊车荷载乘以折减系数。
D.
D max 作用在 A 柱， 和 D max作用在 B 柱不可能同时出现，所以不可能在同一组组合中出现
【单选题】Since Mr. Evans took over the firm last month, he _____ to the busy schedule.
A.
adapted
B.
has adapted
C.
had adapted
D.
adapts
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