2014年3月,W股份有限公司发生的部分业务如下: (1)3月1日,以2400万元(含已宣告但尚未发放的现金股利100万元)购入乙公司股票300万股作为交易性金融资产,另支付手续费5万元,3月31日该股票每股市价为7.5元。 (2)3月1日,W股份有限公司用银行存款5000万元购入B公司有表决权股份的30%,对B公司具有重大影响,当日,B公司可辨认净资产的公允价值为17500万元(与账面价值相等)。3月份B公司实现净利润3000万元。 (3)3月31日,经计算本月应付职工工资100万元,其中生产工人的工资60万元,车间管理人员工资15万元,厂部管理人员的工资25万元。 (4)3月31日,按上述工资的14%计提职工福利费。 (5)3月31日,按规定计算代扣代交职工个人所得税4万元。 (6)3月31日,以现金支付职工李某生活困难补助0.5万元。 (7)3月31日,为公司总部25位部门经理每人配备汽车一辆免费使用,每辆汽车每月折旧0.1万元。 (8)该公司为其4名副总裁以上高级管理人员每人租赁一套公寓免费使用,月租金为每套1万元,3月31日,支付当月租金4万元。 要求:根据上述资料,不考虑其他因素,分析回答下列第(1)-(4)小题。 答案中金额单位用万元表示)(1)根据资料
根据资料(3)至(6),下列各项中,会计处理正确的是( )。
A:资料(3)的会计分录: 借:生产成本 60 制造费用 15 管理费用 25 贷:应付职工薪酬 100 B:资料(4)的会计分录: 借:管理费用 14 贷:应付职工薪酬 14 C:资料(5)的会计分录: 借:应付职工薪酬 4 贷:应交税费-应交个人所得税 4 D:资料(6)的会计分录: 借:应付职工薪酬 0.5 贷:库存现金 0.5
某女性患者,39岁,左上2,5缺失,近远中间隙可,咬合正常。左上1,3,4牙体、牙周组织健康。左上6残冠,无松动,X线检查示已行根管治疗,根长度可。
左上6应采用的固位体是
A:全冠 B:3/4冠 C:嵌体 D:高嵌体 E:桩核冠
某男性患者,30岁因左下后牙牙龈反复肿胀流脓半年求治。检查发现和
牙釉质发育不全,
龋坏,颊瘘
该患者可能出现严重营养不良造成恒牙发育不良的生长发育时间为
A:6个月~1岁 B:1~2岁 C:2~3岁 D:4~5岁 E:6~7岁
某女性患者,68岁,心悸、多汗2年,曾不规律服用甲巯咪唑半年,症状缓解不佳。目前:ECG:不正常心电图,房颤。内分泌科建议I治疗。甲功生化:FT
:5.6pg/ml(1.8~4.1);FT4:2.1ng/dl(0.81~1.7),TSH:0.01μIU/ml。来核医学科行甲状腺吸
I率测定。甲状腺
I摄取率测定,2小时吸碘率为15%,24小时吸碘率为27%。
触诊发现甲状腺右叶下极可触及3cm左右结节,质软,无触痛,活动度可。进一步考虑做下列检查,但应除外
A:甲状腺B超 B:TRAb C:TPOAb、TgAb D:甲状腺高锝[Tc]酸盐显像 E:
F-FDG PET显像
26岁,女性,已婚2年,G[72742d9b-1e5a-40b2-8f10-ce720163971d.jpeg" />P[0bd6e945-a6b1-4ce2-8991-6b5e3b0bba45.jpeg" />。婚后因不想生育,所以一直口服避孕药避孕,但1年前意外妊娠,于孕45天行人工流产术
结核已治愈,如果她想2年后妊娠,下列建议中哪一项是正确的
A:准备妊娠前3个月停用长效口服避孕药,以免药物有积累作用影响胚胎发育 B:立即停用口服避孕药,改用IUD避孕直至准备妊娠时取出 C:立即停用口服避孕药,可改用男用避孕套避孕,偶有套脱落或破裂,立即用紧急避孕法 D:停用口服避孕药,改用长效避孕针 E:停用长效口服避孕药,改用短效避孕药,直至准备妊娠时停用
某女性患者,26岁,来院体检。查体:P100次/min;突眼,甲状腺肿大。实验室检查:甲状腺摄碘率增高,T[8af7add4-f0c6-4de8-81c2-a3ac5fb1a083.jpeg" />抑制试验抑制率<50%。
若该患者为妊娠3个月合并甲状腺功能亢进症,治疗选择
A:碘剂 B:β-受体阻滞药 C:手术 D:抗甲状腺药 E:放射性I
Across the Deserts
The SaharaDesertis the largest desert in the world. It stretches across Africa fromSenegaltoEgypt. TheSaharaDesertis an unfriendly environment. During the day it"s very hot, and at night it’s sometimes very cold. It is also difficult to find water in theSahara.
In 2006, Kevin Lin, Ray Zahab, and Charlie Engle decided to do something very difficult. They made the decision to run across the Sahara Desert 4,300 miles (6,920km). It seemed impossible to do, but they wanted to try. The three men liked to test themselves, and this would be a very big test.
On the morning of November 2, Kevin, Ray, and Charlie started their trip across theSahara. Every morning they began running at 5:00. At11 a.m. they stopped and rested until 5 p.m. Then they ran again until 9:30 in the evening. Each day they ran about 40 miles (64 km). Every day it was the same thing. They got up and ran. They listened to music on their iPods, and they ran and ran.
Kevin, Ray, and Charlie needed to eat a lot of food during their trip. Most people need about 2,000 calories of food each day. Kevin, Ray, and Charlie needed between 6,000 and 9,000 calories every day. That"s a lot of food! They also needed to drink a lot of water.
The three men had some problems on their trip, and many times they wanted to quit and go home. It was often very hot (140°F/60°C) during the day, and the heat made them sick. Their legs and feet hurt. Sometimes it was very windy, and they couldn"t see. One time they got lost. But they didn"t quit. After 111 days, Kevin, Ray; and Charlie successfully finished their trip across theSaharaDesert. They hugged each other and put their hands in the water of theRed Sea. Then they ran to a hotel to take a long shower.
词汇:
Stretch / strɛtʃ / v. 延伸,伸展
Calorie / "kælərɪ / n. 卡(路里),小卡,大卡
Quit / kwɪt / v. 停止,放
注释:
1. ... made the decision to run across ...:......决正跑步横跨......Each day the men ran for approximately eight hours.
A:Right B:Wrong C:mentioned
Across the Deserts
The SaharaDesertis the largest desert in the world. It stretches across Africa fromSenegaltoEgypt. TheSaharaDesertis an unfriendly environment. During the day it"s very hot, and at night it’s sometimes very cold. It is also difficult to find water in theSahara.
In 2006, Kevin Lin, Ray Zahab, and Charlie Engle decided to do something very difficult. They made the decision to run across the Sahara Desert 4,300 miles (6,920km). It seemed impossible to do, but they wanted to try. The three men liked to test themselves, and this would be a very big test.
On the morning of November 2, Kevin, Ray, and Charlie started their trip across theSahara. Every morning they began running at 5:00. At11 a.m. they stopped and rested until 5 p.m. Then they ran again until 9:30 in the evening. Each day they ran about 40 miles (64 km). Every day it was the same thing. They got up and ran. They listened to music on their iPods, and they ran and ran.
Kevin, Ray, and Charlie needed to eat a lot of food during their trip. Most people need about 2,000 calories of food each day. Kevin, Ray, and Charlie needed between 6,000 and 9,000 calories every day. That"s a lot of food! They also needed to drink a lot of water.
The three men had some problems on their trip, and many times they wanted to quit and go home. It was often very hot (140°F/60°C) during the day, and the heat made them sick. Their legs and feet hurt. Sometimes it was very windy, and they couldn"t see. One time they got lost. But they didn"t quit. After 111 days, Kevin, Ray; and Charlie successfully finished their trip across theSaharaDesert. They hugged each other and put their hands in the water of theRed Sea. Then they ran to a hotel to take a long shower.
词汇:
Stretch / strɛtʃ / v. 延伸,伸展
Calorie / "kælərɪ / n. 卡(路里),小卡,大卡
Quit / kwɪt / v. 停止,放
注释:
1. ... made the decision to run across ...:......决正跑步横跨......In the middle of the day: the men usually stopped running.
A:Right B:Wrong C:mentioned
Across the Deserts
The SaharaDesertis the largest desert in the world. It stretches across Africa fromSenegaltoEgypt. TheSaharaDesertis an unfriendly environment. During the day it"s very hot, and at night it’s sometimes very cold. It is also difficult to find water in theSahara.
In 2006, Kevin Lin, Ray Zahab, and Charlie Engle decided to do something very difficult. They made the decision to run across the Sahara Desert 4,300 miles (6,920km). It seemed impossible to do, but they wanted to try. The three men liked to test themselves, and this would be a very big test.
On the morning of November 2, Kevin, Ray, and Charlie started their trip across theSahara. Every morning they began running at 5:00. At11 a.m. they stopped and rested until 5 p.m. Then they ran again until 9:30 in the evening. Each day they ran about 40 miles (64 km). Every day it was the same thing. They got up and ran. They listened to music on their iPods, and they ran and ran.
Kevin, Ray, and Charlie needed to eat a lot of food during their trip. Most people need about 2,000 calories of food each day. Kevin, Ray, and Charlie needed between 6,000 and 9,000 calories every day. That"s a lot of food! They also needed to drink a lot of water.
The three men had some problems on their trip, and many times they wanted to quit and go home. It was often very hot (140°F/60°C) during the day, and the heat made them sick. Their legs and feet hurt. Sometimes it was very windy, and they couldn"t see. One time they got lost. But they didn"t quit. After 111 days, Kevin, Ray; and Charlie successfully finished their trip across theSaharaDesert. They hugged each other and put their hands in the water of theRed Sea. Then they ran to a hotel to take a long shower.
词汇:
Stretch / strɛtʃ / v. 延伸,伸展
Calorie / "kælərɪ / n. 卡(路里),小卡,大卡
Quit / kwɪt / v. 停止,放
注释:
1. ... made the decision to run across ...:......决正跑步横跨......They sometimes felt sick because it was so hot.
A:Right B:Wrong C:mentioned
Across the Deserts
The SaharaDesertis the largest desert in the world. It stretches across Africa fromSenegaltoEgypt. TheSaharaDesertis an unfriendly environment. During the day it"s very hot, and at night it’s sometimes very cold. It is also difficult to find water in theSahara.
In 2006, Kevin Lin, Ray Zahab, and Charlie Engle decided to do something very difficult. They made the decision to run across the Sahara Desert 4,300 miles (6,920km). It seemed impossible to do, but they wanted to try. The three men liked to test themselves, and this would be a very big test.
On the morning of November 2, Kevin, Ray, and Charlie started their trip across theSahara. Every morning they began running at 5:00. At11 a.m. they stopped and rested until 5 p.m. Then they ran again until 9:30 in the evening. Each day they ran about 40 miles (64 km). Every day it was the same thing. They got up and ran. They listened to music on their iPods, and they ran and ran.
Kevin, Ray, and Charlie needed to eat a lot of food during their trip. Most people need about 2,000 calories of food each day. Kevin, Ray, and Charlie needed between 6,000 and 9,000 calories every day. That"s a lot of food! They also needed to drink a lot of water.
The three men had some problems on their trip, and many times they wanted to quit and go home. It was often very hot (140°F/60°C) during the day, and the heat made them sick. Their legs and feet hurt. Sometimes it was very windy, and they couldn"t see. One time they got lost. But they didn"t quit. After 111 days, Kevin, Ray; and Charlie successfully finished their trip across theSaharaDesert. They hugged each other and put their hands in the water of theRed Sea. Then they ran to a hotel to take a long shower.
词汇:
Stretch / strɛtʃ / v. 延伸,伸展
Calorie / "kælərɪ / n. 卡(路里),小卡,大卡
Quit / kwɪt / v. 停止,放
注释:
1. ... made the decision to run across ...:......决正跑步横跨......On their trip across the desert: the three men ran through five countries.
A:Right B:Wrong C:mentioned
您可能感兴趣的题目