A公司2015年财务报告批准报出日为2016年 4月30日。A公司2016年1月6日向乙公司销售一批商品并确认收入。2016年2月20日，乙公司因产品质量原因将上述商品退回。A公司对此项退货业务正确的处理方法是( )。
A．冲减2016年1月份收入、成本和税金等相关项目
B．冲减2016年2月份收入、成本和税金等相关项目
C．作为2015年资产负债表日后事项中的调整事项处理
D．作为2015年资产负债表日后事项中的非调整事项处理
点击查看答案
Passage One Questions 21 to 25 are based on the following passage. The making of glass is a very old industry — at least 4,500 years old. Glass has many extraordinary qualities and it is frequently being used in new ways. One of the most interesting new uses for glass is in telephone communication. Scientists have developed glass fibres as thin as human hair which are designed to carry light signals. When the light reaches the other end, it is first changed into electrical signals, which are in turn converted into sound messages. Called light-wave communication, the new system was used successfully in an experiment in Chicago in 1977. During the experiment, two glass fibres were able to carry 672 conversations at the same time. The light-wave cable, containing 144 glass fibres, has the capacity to carry 50,000 conversations at the same time. The light-wave communication system has two important advantages. First, the glass fibre cables are smaller and weigh less than copper cables. Second, they cost less. Perhaps it can be said that telephone communication has entered the age of light! 2 1. One of the extraordinary qualities of glass is that it can carry ______. A) sound signals B) light signals C) electrical signals D) any signal 2 2. Before you can hear a message on the telephone using the new system, _________. A) electrical signals must first be changed into light signals and then into sound B) the light signals have to be changed directly into sound messages C) light must first be changed into electrical signals and then into sound D) either the light or the electrical signals have to be changed into sound message 2 3. According to the passage the new telephone communication system ________. A) had been used within limited scope before 1977 B) was first put into actual use in 1977 C) had been repeatedly experimented on before 1977 D) was put on experiment in 1977 2 4. From the passage, you can tell that people prefer glass fibre cables to copper cables because ________. A) glass fibres are less expensive B) glass fibres deliver messages directly C) glass fibres are more up to date D) glass fibres are easier to make 2 5. Which of the following statements best expresses the main idea of the passage? A) Glass is very useful because it has many unusual qualities. B) Light signals have changed the use of glass in industry. C) Glass fibres have reduced the cost of telephone communication. D) The use of glass fibres to carry telephone messages is an interesting new development. Passage Two Questions 2 6 to 3 0 are based on the following passage. Elizabeth was 12 when her father gave her an Eastman Kodak Brownie. "It just amazed me that I could point this box at something and record what was before me on film. I was captivated," she says. "I carried my camera everywhere." Unfortunately, she didn't hold on to that Brownie - "It's a collector's item now! " she says, but her fascination with photography continued. Elizabeth's skills were self-taught for most of her life. A desire for a deeper understanding of the craft came quite late, at age 78. She attended a meeting of a local photography club, and the photos displayed there provided the inspiration. "They seemed to possess a certain sparkle, a little something extra, that mine lacked," she says. She joined the club to learn all she could about cameras, film and light. "I was the oldest one there," she remembers with a laugh, "but you're never too old to learn." So Elizabeth began studying books, subscribing to magazines, and attending lectures and workshops. "I don't ever want to become complacent," she says. "Learning is an ongoing process. Everything's going digital now, and I'm constantly finding out more about the new technology. I love the challenge." As splendid as Elizabeth's photographs are, she does not offer them for sale. She would never allow financial profit to overshadow her enjoyment of the art. "The real reward is being able to communicate with nature and capture its beauty in a way t hat allows me to enjoy it later and share with others," she says. So at 91, even with the painful reminders of knee and hip replacements, Elizabeth travells the world - down rivers, along mountain ranges, and through snow and ice - and clicks away. 2 6 . The camera sent by Elizabeth's father ____. A) was still kept by her B) was well kept by her father C) was passed on to her son D) was no longer used by her 2 7 . Elizabeth ____ about photography. A) didn't receive any formal training B) started to learn photography when she was old C) mainly taught herself D) learned from her father 28 . Elizabeth regards photography as a(n) ____. A) inspiration B) hobby C) profession D) stimulus 29 . Which statement is NOT true according to the passage? A) Elizabeth makes great profits from her photographs. B) Elizabeth started taking pictures very early. C) Elizabeth attended a photograph club at 78. D) Elizabeth still travels around the world even at 91. 30 . According to the passage, Elizabeth was once wounded in ____. A) the lower part of body B) head C) eyes D) arms
点击查看答案
金属含硫矿井采场火灾，直接威胁井下安全生产。采场遗留矿石在一定的条件下自身发生物理化学变化，积聚热量而发生井下矿石自燃。防治该类火灾的预期技术一般有惰化、堵漏2大类技术，下列属于惰化防灭火技术的是（）。
A.均压防灭火 B.将惰性气体或其他惰性物质送入拟处理区 C.抗压水泥泡沫防灭火 D.采取降温防灭火
点击查看答案
题目内容
（请给出正确答案）
参考答案
十点题库官方参考答案
（由十点题库聘请的专业题库老师提供的解答）
