第4题: [单项选择]{{B}}Questions 11 to 18 are based on the conversation you have just heard.{{/B}} A. Florist. B. Dentist. C. Organist. D. Pharmacist. 参考答案:D 答案解析:[听力原文]
W: Hi, Mr. Talcott. Is my prescription ready
M: It’s right here. Just follow these directi
第18题: [单项选择]在已经计提了坏账准备的情况下,已确认的坏账又收回时,应借记“应收账款”或“银行存款”科目,贷记( )科目。 A. 坏账准备 B. 银行存款 C. 管理费用 D. 营业外收入 参考答案:A 答案解析:[解析] 如果已确认并转销的坏账以后又收回,则应按收回的金额,借记“应收账款”科目,贷记“坏账准备”科目,以恢复企业债权并冲回已转销的坏账准备金额;同时,借记“银行存款”科目,贷记“应收账款”科目,以
第20题: [多项选择]下列属于破产程序的有( )。 A. 重整程序 B. 破产宣告 C. 破产和解 D. 破产清算 E. 破产受理 参考答案:B,D,E 答案解析:破产程序包括破产申请和受理、破产宣告、破产清算,实行一审终审。重整程序和和解程序是与破产程序并列的两种程序,不属于破产程序。故选BDE。
A. 14 of 15 members accept this motion B. all the members have no objection to the motion C. 9 members agree on it and all the permanent members approve of it D. all the permanent members pass it 参考答案:C