W公司2000年年末应收账款余额为500万元;2001年确认坏账损失5万元,年末应收账款余额为600万元;2002年收回以前年度核销的坏账2万元,年末应收账款余额为400万元。坏账准备的提取比例为5‰。该公司两年(2001—2002年)内采用备抵法核算坏账比采用直接转销法核销坏账,对损益的影响金额为()万元。
A. 0.5
B. -0.5
C. 2.5
D. -2.5
查看答案
A bicycle today, generally speaking,
A. requires more work and sweat because fewer people work to produce it.
B. is comparatively less in real price than a bicycle in the nineteenth century.
C. needs to be considered in terms of "nominal" costs.
D. is cheaper in America than any other western country.
"The scene at 79th and the Sunset" refers to
A. the beauty of the natural setting.
B. what was going on at that location.
C. something that cannot be determained by the text.
D. none of the above.
W公司期末存货采用成本与变现净值孰低法计价,并按备抵法进行会计处理。该公司各期期末某项存货账面成本与可变现净值为:第一期期末,成本500000元,可变现净值470000元;第二期期末,成本600000元,可变现净值520000元;第三期期末,成本640000元,可变现净值620000元。该公司第三期对损益的影响数额为()元。
A. -20000
B. 50000
C. -60000
D. 60000
The sentence "Moreover, being a slave of Jefferson was probably a lot like being a slave of Cicero."
A. shows that the author believes that slaves were commodities.
B. reveals that lower class people in the nineteenth century were really slaves.
C. reinforces the idea that the quality of life really had not changed much over the centuries.
D. comments on the long-lasting effects of slavery from Roman times.
微信支付 
支付宝支付