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【单选题】
下列关于事业单位会计的特点的说法中，错误的是（）。A.
会计核算目标是提供与事业单位财务状况、事业成果、预算执行等会计信息
B.
会计核算一般采用收付实现制
C.
对经营活动按照权责发生制原则核算
D.
事业单位会计要素分为资产、负债、净资产、收入和费用五大类
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举一反三
【单选题】Which of the following statements means “the man came in in first and then he sat down”.
A.
He came in and sat down.
B.
He sat down and came in
C.
He sat down after he came in.
D.
He sat down before came in.
【单选题】He sat there dong nothing else __.
A.
but to laugh
B.
than laughing
C.
but laughed
D.
than laugh
【简答题】He often sat in small bar drinking considerable more than ________. A) he was in good health B) his health was good C) his good health was D) was good for his health
【单选题】He often sat in a small bar drinking considerably more than ______.
A.
he was in good health
B.
was good for his health
C.
his good health was
D.
his health was good
【简答题】Where did the man sit during the trip? He sat in ______.
【单选题】Scarcely ______ down when ______ a knock at the door.
A.
had he sat; did he hear
B.
he had sat; did he hear
C.
he had sat; he heard
D.
had he sat; he heard
【单选题】Amy: When he sat down, he told us about a car accident he'd seen.
A.
First, he sat down. Then he told them about an accident.
B.
First, he told them about an accident. Then he sat down.
【简答题】阅读理解。 Wu Dong has a good friend.His name is Peter.He is from the U.S.A.Wu Dong and Peter are in the same class.They go to school five days a week.They stay at home on Saturday and Sunday.Peter likes C...
【简答题】已知宏达公司拟于年初用自有资金购置设备一台,需一次性投资100万元。经测算,该设备使用寿命为5年,税法亦允许按5年计提折旧;设备投入运营后每年可新增利润20万元。假定该设备按直线法折旧,预计的净残值率为5%;已知(P/A,10%,5)=3.7908,(P/F,10%,5)=0.6209。不考虑建设安装期和公司所得税。 要求:(1)计算使用期内各年净现金流量; (2)计算该设备的静态投资回收期; (...
【简答题】已知宏达公司拟于年初用自有资金购置设备一台,需一次性投资 100 万元。经测算,该设备使用寿命为 5 年,设备投入运营后每年可新增息税前利润 20 万元。假定该设备按直线法折旧,预计的净残值率为 5% 。所得税税率 25% 。 要求: (1) 计算该项目各年净现金流量; (2) 计算该项目的静态投资回收期; (3) 如果以 8% 作为折现率,计算其净现值、现值指数 (4) 评价该方案的财务可行性。
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