题目内容

Ladies and gentlemen, welcome to Dalian, a famous summer resort (避暑胜地) and one of the best 1 ___________ (what?) in China. With clear sky, green mountains, blue seas, fine beaches, clean streets and lovely buildings, our city is 2 _________ (how?). Climate in Dalian is agreeable. It is 3 neither ________________ (how?) nor too hot in summer, with yearly average (平均的) temperature of about 10℃. People here can enjoy moderate (中等的) rainfalls and 4 ________________ (what?), and above all, clean and fresh air with the nice smell of 5 _______ (what?). We've got 6 ___________ (how many?) visitors coming here 7 ________________________ (from where?) every year. I bet you are going to have a great time here as you've just come 8 ______________________ (when?).

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简述导体处于静电平衡的条件?。

尖端放电现象。

母子公司采用应收账款余额百分比法计提坏账准备,计提比例为1%,期初和期末内部应收账款余额均为150万元,在连续编制合并财务报表的情况下,本期就该项内部应收账款计提的坏账准备所编制的抵销分录为( )。

A. 借:资产减值损失1.5 贷:年初未分配利润1.5
B. 借:应收账款 1.5 贷:资产减值损失1.5
C. 借:应收账款1.5 贷:年初未分配利润 1.5
D. 不做抵销处理

母公司销售一批产品给子公司,售价为8000元。子公司购进后,销售50%,取得收入5000元,另50%为存货。母公司销售毛利率为25%。根据资料,期末应抵消的存货金额为( )元。

A. 3000
B. 1000
C. 2000
D. 4000

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