触发器可以代替所有约束,但不提倡用触发器来实现约束。
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企业取得的商业汇票,应在“应收票据”账户核算。()
A. 对
B. 错
资料如下:(1)甲公司2019年11月5日向乙公司销售商品一批,货款为10万元,增值税为1.3万元,代垫运费0.5万元。(2)乙公司11月14日付款。要求:编制甲公司的有关会计分录。
选择合适的词填空(选项)。AcommittedB scarcelyC dedicationD tragicE handicapsF eventuallyG premierH endeavorI transcendJ bypassK featsL diligentM slightestN attainedO diligentlyWhere there is a will, there is a way. This proverb means that if you are really determined to do something, however difficult it might be, you will(1)find a way to do it well. The(2)point is that you must have the will to achieve success.Ninety percent of the failures that occur are due to the fact that there is no strong will involved. Many people simply say that they want something, but they do not make any(3)to achieve it. So, instead of getting it, they use the poorest excuse to explain the situation away.On many occasions, people tend to(4)every minute obstacle, making the objective impossible to attain. In reality, if they have the will to succeed, they can get rid of the(5)and achieve their goals.Only those with a(n)(6)and focused will and spirit can fight their way to final victory. Many a famous man has the same experience. They have(7)their prestige because they have had the will to(8)apparently insuperable (无法克服的) obstacles. Many artists, statesmen, writers and inventors have managed to succeed because they possess a fierce will, which has helped them to accomplish major(9).Therefore, we can see that the main thing which one needs is a strong will. Weak-willed people never climb to the top. They collapse at the(10)use of force against them. Strong-willed people, on the other hand, will stand up against all odds and will make it a point to succeed.
资金的时间价值是指()。
A. 现在所拥有的资金在将来投资时所能获得的收益
B. 货币具有特殊属性,需要用时间衡量其价值
C. 资金在生产和流通过程中随时间推移而发生的增值
D. 可用于储蓄或贷款的资金在储蓄或贷款时所产生的利息