题目内容
灵动公司2008年3月份发生以下经济业务，请据以编制相关会计分录（题目中有特殊要求的，请按要求作相应处理）。 31日，“应收账款”科目借方余额为150 000元，2月末“坏账准备”科目的贷方余额为350元。灵动公司采用应收账款余额百分比法计提坏账准备，计提比例为5‰不考虑其他因素，要求编制计提坏账准备的会计分录。
查看答案
搜索结果不匹配？点我反馈
更多问题
案例分析由民营企业经营者徐律国楷咨100万元律设的长春汽车经济贸易开发区首家企业管理中心即将投入使用。谁会想到，敢为人先的长春晨新汽车零配件有限公司总经理徐建国10年前还是个贫寒的农家娃。徐建国1975年出生在榆树市环城乡丰堆村。由于家境贫寒，他初中毕业就和两个哥哥来长春打工。1994年初，哥仨在二道区四通路边租个10平方米的“小偏厦”开始经营汽车配件。创业初期十分艰难，哥仨晚上一颠一倒睡在货架上，穿的是别人送的或拾来的旧衣服。徐建国就曾穿过女式绿色旧上衣。6年后，哥仨挣了十几万元。对他来讲，获得的最大财富是积累了管理经验。1999年12月，徐建国从哥仨的积累中拿出1万元，来到汽贸城寻找商机。他花了7000元租了个简易房，手中可支配资金只有3000元。钱少，徐建国就经营别人看不上眼的螺丝、橡胶件等易损件和随车工具。他掘得的第一桶金是从朋友那里赊的2．8万元的配件赚来的。当时，全国汽车配件行业欠账成风，徐建国有了钱就付货款，大批客户愿意赊给他货，他的生意越来越火。2003年8月，徐建国注册成立了长春晨新汽车零配件有限公司。2003年末，晨新公司被市政府评为“十佳诚信品牌企业”。来自家乡的40多名农民成了公司员工。怎样管理企业？徐建国先后到福建、上海、广州、石家庄、哈尔滨等城市考察，参观知名企业。2003年9月后，他参加盈佳咨询有限责任公司组织的“教练技术”系统培训，目前正在攻读吉林大学光华学院工商管理（MBA）。晨新公司还投资30万元成立了培训中心，请著名企业策划人林伟贤、徐尊龙、陈安之等给全体员工讲课。经系统“充电”，徐建国的视野越来越开阔。今年年初至今，徐建国新开了3个汽车配件专卖店，所属专卖店达5处。目前，晨新公司已是国内38家汽车配件生产企业授权的一级代理商，销售网络遍及全国各地，客户达1048家，经营产品14个系列，上万个品种，企业固定资产近千万元。问题： 投资成立培训中心的目的是什么？
简述风对植物的作用。
Passage OneQuestions 61 to 65 are based on the following passage:Adverse (不良的) drug reactions may cause the deaths of over 100,000 US hospital patients each year, making them a leading cause of death nationwide, according to a report in the Journal of the American Medical Association.“The incidence (发生率) of serious and fatal adverse drug reactions (ADRs) in US hospitals was found to be extremely high,” say researchers at the University of Toronto in Ontario, Canada.They carried out an analysis of 39 ADR-related studies at US hospitals over the past 30 years and defined an ADR as “any harmful, unintended, and undesired effect of a drug which occurs at doses (剂量) used in humans for medical treatment.”.An average 6.7% of all hospitalized patients experience an ADR every year, according to the researchers. They estimate that “in 1994, overall 2,216,000 hospitalized patients had serious ADRs, and 106,000 had fatal ADRs.” This means that ADRs may rank as the fourth single largest cause of death in America..The control of ADRs also means spending more money. One US study estimated the overall cost of treating ADRs at up to $4 billion per year.Dr. David Bates of Brigham and Women’s Hospital in Boston, Massachusetts, believes that healthcare workers need to pay more attention to the problem, especially since many ADRs are easily preventable. “When a patient develops an allergy (过敏症) or sensitivity, it is often not recorded,” Bates notes, “and patients receive drug to which they have known allergies or sensitivities with disturbing frequency.” He believes special computerized systems – still work-in-progress at many of the nation’s hospitals – should help cut down the frequency of these types of errors. What does the word fatal (Para. 4) mean in the passage
Passage Three Questions 17 to 20 are based on the passage you have just heard.
微信支付 
支付宝支付