顺达企业是一般纳税人,2009年3月份发生了以下的一些经济业务: (1)1日从开户银行提取现金50000元备用。 (2)8日职工李明出差预借差旅费2000元,以现金付讫。 (3)23日以现金支付职工工资30000元。 (4)25日现金清查中,发现库存现金较账面余额多出56元,经查有30元是少付职工刘军的工资,其余26元无法查明原因。 [要求] 根据上述资料,回答下列问题: 3月23日的经济业务应当核算的会计账户有( )。
A. 应付工资
B. 库存现金
C. 应付职工薪酬
D. 银行存款
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The success or failure of a case often hinges on an organizing principle known as a case theme. For example, the case theme in the trial of Erik and Lyle Menendez, two brothers accused of murdering their parents, was "the abuse excuse". The brothers should be excused because they had been severely abused. A primary case theme of the O. J. Simpson defense was "the police messed up and planted evidence".Themes are simple, brief (one sentence!) statements that capture the essence of your argument. You control the lens through which the facts will be viewed. For a trial lawyer, this is absolutely critical. If the lawyer fails to establish a case theme, he or she gives opposing counsel the advantage. Or even worse, the listeners, or those you are trying to persuade, will adopt the theme suggested to them by your adversary. Whoever controls the definition of the case is inevitably the one with the power.Just as a theme gives the listeners a generalizing principle around which information can be organized, so too does it give you one. The great trial lawyers emphasize the need for an overall strategy as well as day-to-day tactics. A case theme embodies a lawyer’s overall strategy in a nutshell and helps him organize the case so that he always stays on target. Use a theme to help you stay well and easily focused on the overall thrust of your presentation.A good case theme also greatly enhances your credibility. When you establish a succinct, easy-to-remember theme, you let people know that you have a well-defined and thought-out point of view. Such specificity adds to your perceived competence and trustworthiness. Remember: successful trial lawyers are never wishy-washy. An additional merit of a good case theme is that you may ().
A. get more information
B. control the opposing side
C. prove your competence
D. trust the jury and the judge
某企业年末损益类账户转账前的本期发生额资料如下:(单位:元) 账户 借方发生额 贷方发生额 主营业务收入 3462000 主营业务成本 2190000 营业税金及附加 32000 其他业务收入 120000 其他业务成本 84000 销售费用 257970 管理费用 410000 财务费用 4330 投资收益 40000 营业外支出 3700 (所得税税率为25%) [要求] 根据上述资料,回答下列问题: 利润表中营业利润的填列数为( )元。
A. 615300
B. 647400
C. 643700
D. 607400
一台具有四个磁极的三相异步电动机,其额定电压为380V,额定电流为75A,额定功率为40kW,采用三角形接法。在额定负载下运行时,下运行时,其转差率为0.02。电动机的TQ/TN=1.2,IQ/IN=6.5。试求进行星形一三角形联结起动时的起动电流和起动转矩
浦龙公司2010年1月31日简要资产负债表如下: (单位:元) 资产 金额 负债及所有者权益 金额 银行存款 80000 应付账款 10000 原材料 60000 应付票据 20000 固定资产 200000 实收资本 300000 资本公积 10000 合计 340000 合计 340000 2010年2月,浦龙公司发生下列经济业务: (1)以银行存款20000元购买生产用设备。 (2)将到期无力偿还的应付票据10000元转为应付账款。 (3)将资本公积6000元转增实收资本。 (4)购进生产用材料8000元,款项尚未支付。 [要求] 根据上述资料,回答下列问题(不考虑其他因素和各种税费): 下列表述正确的有( )。
A. 以银行存款20000元购买生产用设备,会引起资产内部的一增一减
B. 将到期无力偿还的应付票据10000元转为应付账款,会引起负债内部的一增一减
C. 将资本公积6000元转增资本,会引起所有者权益内的一增一减
D. 购进生产用材料8000元,款项尚未支付,会引起资产与负债同时增加