某企业按规定程序经批准后转销确实无法支付的应付账款10000元。正确的会计分录为______。
A. 借:应付账款 10000贷:资本公积 10000
B. 借:应付账款 10000贷:其他业务收入 10000
C. 借:应付账款 10000贷:营业外收入 10000
D. 借:应付账款 10000贷:坏账准备 10000
查看答案
Directions: In this part of the test, you will hear 5 sentences in English. You will hear the sentences ONLY ONCE. After you have heard each sentence, translate it into Chinese and write your version in the corresponding space in your ANSWER BOOKLET. We are all intimately familiar with at least one language, yet few of US ever stop to consider what we know about it. The words of a language can be listed in a dictionary, but not all the sentences.
Direction: In this part of the test, you will hear a passage and read the same passage with blanks in it. Fill in each of the blanks with the words you have heard on the tape. Write your answer in the corresponding space in your ANSWER BOOKLET. Remember you will hear the passage ONLY ONCE. We have all experienced days when everything 1 . A day may begin well enough, but suddenly everything seems to 2 . What invariably happens is that a great number of things choose to go wrong 3 . It is as if a single unimportant event set up 4 . Let us suppose that you are preparing a meal and 5 the baby at the same time. The telephone rings and this 6 to an unforeseen series of catastrophes. While you are on the phone, the baby pulls the tablecloth off the table, smashing half your best crockery and cutting himself 7 . You hang up hurriedly and 8 baby, crockery, etc. Meanwhile, the meal 9 . As if this were not enough to reduce you to tears, your husband arrives, 10 bringing three guests to dinner. Things can go wrong 11 , as a number of people recently discovered in Parramatta, a suburb of Sydney. During the 12 one evening two cars collided and both drivers began to argue. The woman immediately behind the two ears happened to be a learner. She suddenly 13 and stopped her ear. This made the driver following her brake hard. His wife was sitting beside him holding a large cake. As she was 14 , the cake went right through the windscreen and landed on the road. Seeing a cake flying through the air, a lorry driver who was 15 alongside the car, pulled up all of a sudden. The lorry was loaded with empty beer bottles and hundreds of them 16 the back of the vehicle and on to the road. This led to yet another angry argument. Meanwhile, the traffic 17 . It took the police nearly an hour to get the traffic 18 again. In the meantime, the lorry driver had to sweep up hundreds of broken bottles. Only two stray dogs benefited from 19 , for they 20 what was left of the cake. It was just one of those days!
Directions: In this part of the test, you will hear 5 sentences in English. You will hear the sentences ONLY ONCE. After you have heard each sentence, translate it into Chinese and write your version in the corresponding space in your ANSWER BOOKLET. Boeing, the world’s largest commercial airplane maker, announced it has 18 billion dollars in new orders this year for its new 777 jetliner.
在某证券股份有限公司工作的老王,在公司工作已经10年以上,距法定退休年龄不满10年,但在公司中是B类员工。公司内部规定,B类人员不是正式员工,在相同(或相似)的岗位、干相同(或相似)的工作,享受的待遇不相同。去年公司发放亲属慰问费2000元,没有老王的份儿,他向有关负责人询问,得到的回答是:B类人员不享受此种待遇。他提出要签订无固定期限劳动合同,也遭到公司拒绝。老王感到自己在公司受到不公平待遇,向市劳动争议仲裁委员会申请仲裁。根据以上资料,回答下列问题: 关于老王提出要求订立无固定期限劳动合同的问题,以下说法正确的是______。
A. 由于老王在该公司连续工作满十年,因此公司应与其签订无固定期限劳动合同
B. 由于老王是企业B类人员,不符合签订无固定期限劳动合同的条件
C. 由于老王距法定退休年龄不满10年,因此公司应与其签订无固定期限劳动合同
D. 由于连续工作满10年的起始时间从《劳动合同法》施行开始,因此老王不符合签订无固定期限劳动合同的条件