单选题票据丧失时，失票人请求保全票据权利的程序，适用（ ）法律。

单选题利率和收入的组合点出现出在IS曲线右上方，LM曲线的左上方的区域中则表示______。

单选题某公司于2005年10月12日开出一张现金支票，对出票日期正确的填写方法是( )。

单选题假定某2年期零息债券的面值为100元，发行价格为85元，某投资者买入后持有至到期，则其到期收益率是______。

单选题“管理费用”账户的期末余额一般在借方。( )

单选题Rising wages-together with currency fluctuations and high fuel costs-are eating away the onceformidable "China price" advantage, prompting thousands of factory owners to flee the Pearl River Delta. Much has been written about the more than doubling of wages at the Shenzhen factory of Foxconn, the world"s largest electronics contract manufacturer, which produces Apple iPhones and iPads and employs 920,000 people in China alone. "One can talk about a world pre-and post-Foxconn," says Victor Fung, chairman of Li & Fung, the world"s biggest sourcing company and a supplier of Wal-Mart. "Foxeonn is as important as that." Foxconn"s wage increases are only the most dramatic. Our analysis suggests that, since February, minimum wages have climbed more than 20 percent in 20 Chinese regions and up to 30 percent in some, including Sichuan. At a Guangdong Province factory supplying Honda, wages have risen an astonishing 47 percent. All this is bad news for companies operating in the world"s manufacturing hub, and chief executives should assume that double-digit annual rises-if not on the scale witnessed this year-are here to stay. Looked at another way, however, wage inflation provides companies with a once-in-a-generation opportunity to rethink radically the way they approach global production-and they should do so sooner rather than later. Why the urgency? After all, wage hikes in China are nothing new. Since 1990, they have risen by an average of 13 percent a year in U.S. dollar terms and 19 percent annually in the past five years. There are two big reasons the situation is different now. The first has to do with productivity. Over the past 20 years, productivity increases have broadly matched wage increase, negating their impact. The pay rises came from a very low base, so while average wages grew 19 percent a year from 2005 to 2010, this amounted to only ~260 a month per employee, a sum that could be offset by more efficient production or switching to cheaper sources of parts and materials. If labor costs continue, however, to increase at 19 percent a year for another five years, monthly wages would grew ~623 per month, according to BCG estimates. Such an increase would ripple through the economy in the form of higher prices for components, business services, cargohandling and office staff. The second reason relates to societal change. Until now, it has been easy to lure a seemingly unlimited number of young, low-wage workers to the richer coastal regions and house them cheaply in dormitories until they saved enough to return home to their families in the interior provinces. In the future, though, young workers will be harder to recruit. This is partly because there will be fewer of them: Largely because of the country"s one-child policy, the number of Chinese aged 15 to 29 will start declining in 2011. Moreover, with living standards rising across China, fewer of today"s rural youth will want to go to coastal regions to toil for 60 hours a week on an assembly line and live in a cramped dormitory. So what can CEOs do in this fast-changing environment? An instinctive reaction is to search for cheaper labor elsewhere. But this is short-sighted and would provide-at best-a short-term fix. Another option is to stay in China and try to squeeze out greater productivity gains.

单选题下列项目中，原本属于日常业务预算，但因其需要根据现金预算的相关数据来编制因此被纳入财务预算的是[ ] A．财务费用预算 B．预计利润表 C．销售费用预算 D．预计资产负债表

单选题企业按规定计算缴纳的下列税金，当计入相关资产成本的是[ ]A．房产税B．城镇土地使用税C．城市维护建设税D．车辆购置税

单选题与企业净利润计算无关的税金是（）。

单选题下列可以用三栏式账簿登记的有( )。

单选题下列各项指标中，能够反映银行短期偿债能力的是( )。

单选题经济之所以会发生周期性波动，是因为______。

单选题我国境内注册的公司在香港发行并在香港上市的普通股票称为______。

单选题期间收入汇转后，期间收入账户期末应( )。

单选题将会计账簿分为序时账、分类账、备查账，其分类标志是______。 A.用途 B.性质 C.格式 D.外形

单选题如果人们收入水平提高，食物在总支出的比重将______。

单选题季报应于季度终了后( )报出。

单选题现金支票的起点为( )元。

单选题内部审计结论的执行与否，主要取决于( )。 A．被审计单位领导的意志 B．上级主管部门领导的意志 C．审计结论的正确与否 D．被审计单位当时的具体情况

单选题甲居民企业为增值税一般纳税人，销售一批产品，增值税专用发票注明价款1000万元，甲居民企业应纳增值税______万元(增值税税率为17%)。