题目内容

双单边V形坡口主要用于（）和（）接头的焊接结构中。

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企业2011年12月1日销售商品一批，售价为20000元，增值税为3400元，现金折扣的条件为：2/10，1/20，n/30。企业于12月8日收到了商品款，则应该确认的收入为（）。

A. 20000
B. 23400
C. 19600
D. 2293

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Accounting errors will happen from time to time， but many common accounting mistakes can be avoided with proper planning and preparation. Here are the top seven accounting mistakes that should be paid more attention to. （ 1 ）Not knowing your true cash balance： Due to things like automatic payments and bank charges， money that appears in your cash drawer and your checking account may already be spent. （ 2 ）Mistaking profits for cash： When you have a lot of credit sales， your company can post big profits without seeing any cash. （ 3 ）Paying bills too soon： If your vendors give you thirty days to pay them， take it. Unless you get a discount for paying early， paying your bills only when they’re dueimproves your company’s cash flow. （ 4 ）Avoiding book -keeping tasks： Not recording and posting transactions regularly leaves you with a mountain of book-keeping to deal with in the end. （ 5 ）Paying accidental dividends： Every time a corporation owner takes money out of his business， it counts as a dividend. That can lead to a bigger personal income-tax bill. （ 6 ）Not keeping personal finances separate from business： Mixing up business and personal money can cause bookkeeping and legal problems. （ 7 ）Setting prices too low： Know your costs before you set product or service prices， or you run the risk of losing money on every sale. A simple break-even analysis can help you set prices at a profitable level. With a lot of credit sales， your company may have no cash at hand.

A. 正确
B. 错误