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多余的生产能力

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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. Accounting mistakes cannot be avoided.

A. 正确
B. 错误

剩余法估价结果的可靠性取决于（）。

A. 是否正确估算了自有资金和信贷资金的比例
B. 是否正确确定了土地最佳利用方式
C. 是否判断了开发完成后的土地连同建筑物的售价
D. 是否正确确定了土地开发费用和正常利润
E. 是否正确确定开发完成后的不动产售价

小王是一位出租车司机，在一次车祸中，他失去了右手。经过康复训练后，小王的右手部分功能已经恢复，但由于心理障碍导致无法开车，脾气也呈现出"波动和反复"。此时，社会工作者的做法中，不妥当的是（）。

A. 说服小王去直面残疾的事实
B. 深入到小王的生活环境中
C. 理解小王行为
D. 成为小王的"聆听者"

中老年肾病综合征常见病理类型是（）

A. 微小病变型肾病
B. 系膜增生性肾小球肾炎
C. 膜性肾病肾小球肾炎
D. 系膜毛细血管性肾小球肾炎
E. 局灶性节段性肾小球肾炎