单选题由银行签发的，委托代理付款银行见票时．按实际结算金额无条件支付给收款人或持票人的票据是( )。

单选题财产清查中，盘盈一台手提电脑，全新的市价为：10000元，八成新。在批准处理以前的会计分录为______。 A.借：固定资产 10000 贷：待处理财产损益 10000 B.借：固定资产8000 贷：待处理财产损益8000 C.借：待处理财产损益 10000 贷：营业外收入 10000 D.借：待处理财产损益 8000 贷：营业外收入 8000

单选题一位投资者将1万元存入银行后，1年到期后得到本息支付共计12000元，投资的绝对收益是______。

单选题（　 　）不得兼任稽核、会计档案和收入、支出费用、债权债务账目的登记工作。

单选题If the trade unionist Jimmy Hoffa were alive today, he would probably represent civil servant. When Hoffa"s Teamsters were in their prime in 1960, only one in ten American government workers belonged to a union; now 36% do. In 2009 the number of unionists in America"s public sector passed that of their fellow members in the private sector. In Britain, more than half of public-sector workers but only about 15% of private-sector ones are unionized. There are three reasons for the public-sector unions" thriving. First, they can shut things down without suffering much in the way of consequences. Second, they are mostly bright and well-educated. A quarter of America"s public-sector workers have a university degree. Third, they now dominate left-of-centre politics. Some of their ties go back a long way. Britain"s Labor Party, as its name implies, has long been associated with trade unionism. Its current leader, Ed Miliband, owes his position to votes from public-sector unions. At the state level their influence can be even more fearsome. Mark Baldassare of the Public Policy Institute of California points out that much of the state"s budget is patrolled by unions. The teachers" unions keep an eye on schools, the CCPOA on prisons and a variety of labor groups on health care. In many rich countries average wages in the state sector are higher than in the private one. But the real gains come in benefits and work practices. Politicians have repeatedly "backloaded" public-sector pay deals, keeping the pay increases modest but adding to holidays and especially pensions that are already generous. Reform has been vigorously opposed, perhaps most egregiously in education, where charter schools, academies and merit pay all faced drawn-out battles. Even though there is plenty of evidence that the quality of the teachers is the most important variable, teachers" unions have fought against getting rid of bad ones and promoting good ones. As the cost to everyone else has become clearer, politicians have begun to clamp down. In Wisconsin the unions have rallied thousands of supporters against Scott Walker, the hardline Republican governor. But many within the public sector suffer under the current system, too. John Donahue at Harvard"s Kennedy School points out that the norms of culture in Western civil services suit those who want to stay put but is bad for high achievers. The only American public-sector workers who earn well above ￥250,000 a year are university sports coaches and the president of the United States. Bankers" fat pay packets have attracted much criticism, but a public-sector system that does not reward high achievers may be a much bigger problem for America.

单选题国家开发银行所承担的任务是______。

单选题运用借贷记账法，哪方登记增加，哪方登记减少，取决于( )。

单选题下列属于流动资产的是（）。

单选题某企业期初所有者权益总额为900万元，期初负债总额200万元，本期向银行借人资金170万元，存入企业存款账户，期末该企业资产总额为( )万元。

单选题××股份有限公司委托会计师事务所审计，其审计报告的收件人应为______。 A.××股份有限公司全体职工 B.××股份有限公司董事会 C.××股份有限公司全体股东 D.××股份有限公司董事长

单选题结账就是结算、登记每个账户的期末余额工作。 ( )

单选题商业银行财务管理的核心内容是( )。

单选题资产负债表中资产项目的顺序是按( )排列。

单选题某单位从超市购买一批烟酒，作为福利发给单位职工，要求超市开具办公用品发票，该发票是( )。

单选题A公司对甲生产车间采取定额备用金管理制度，该车间报销日常管理费用支出时，正确的会计分录是( )。

单选题下列科目，属于损益类的是______。 A.制造费用 B.本年利润 C.利润分配 D.营业税金及附加

单选题复式记账法是对发生的每一项经济业务，都要以相等的金额，在______中进行登记的一种记账方法。 A.一个账户 B.两个账户 C.两个或两个以上的账户 D.相互联系的两个或两个以上的账户

单选题下列账簿记录情况中，可以用划线更正法更正错误的是( )。

单选题收入截止测试的关键所在是检查发票开具日期或收款日期、记账日期、发货日期是否( )。

单选题同一存款客户只能在银行开立一个一般存款账户。 ( )