The story is mainly about a big bear which wanted to attack the family but only managed to
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(2008年考试真题)企业作为福利为高管人员配备汽车。计提这些汽车折旧时,应编制的会计分录是()。
A. 借记“累计折旧”科目,贷记“固定资产”科目
B. 借记“管理费用”科目,贷记“固定资产”科目
C. 借记“管理费用”科目,贷记“应付职工薪酬”科目;同时借记“应付职工薪酬”科目,贷记“累计折旧”科目
D. 借记“管理费用”科目,贷记“固定资产”科目;同时借记“应付职工薪酬”科目,贷记“累计折旧”科目
(2011年考试真题)2010年1月1日,甲公司采用分期付款方式购入大型设备一套,当日投入使用。合同约定的价款为2 700万元,分3年等额支付;该分期支付购买价款的现值为2 430万元。假定不考虑其他因素,甲公司该设备的入账价值为()万元。
A. 810
B. 2 430
C. 900
D. 2 700
From the first two paragraphs, we know that
A. Galileo built his first telescopes and began universal study before 1609.
B. Galileo completely overthrew Aristotel's reign in cosmology.
C. Kepler modified the first two laws of planetary motion.
D. Kepler managed to describe in detail how the Mars orbits the sun.
The author uses the last paragraph to
A. criticize Snow's thesis about the two cultures.
B. summarize post-Snow argument in the latest years.
C. introduce a new issue of Scientific American.
D. introduce new scientific and literary knowledge.