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[单选题]
10．总分类会计科目“研发支出”可归属的类别是
A
A．损益类 B．共同类 C．成本类 D．所有者权益类
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试题答案：
C
答案解释：
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为确保盘点结果的客观、准确,企业盘点小组的组成人员应包括
工业企业采用计划成本核算时，应设置的会计科目必须
简述货币资金监督检查的重点内容。
固定资产期末计价按照账面价值与可收回金额孰低计量，对可收回金额金额低于账面价值的，应计提（ ）
会计制度设计的原则 ( )。
企业会计制度总体设计的程序,第一步是
以（ ）分散核算形式：以总会计师为领导，下设财务、会计、审计部主管，并将一些成本业务核算或者明细核算工作交由分厂（或车间等部门）完成的一种会计工作的分工模式。
简述固定资产从购入、验收到付款的业务流程控制要点。
需要在母公司（或子公司）下属的分公司和分支机构设置（ ）。
按照不相容岗位分离的要求，不需要进行分离的人员是
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11.若一位教师可讲授多门课程，每门课程只有一位教师讲授，则教师实体与课程实体之间的联系类型是
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16.采用生命周期法进行管理信息系统开发时所包含的4个阶段依次为
3.
Deep inside a mountain near Sweetwater in East. Tennessee is a body of water known as the Lost Sea. It is listed by the Guinness Book of Would Records as the world’s largest underground lake. The Lost Sea is part of an extensive and historic cave system called Craighead Caverns.The caverns have been known and used since the days of the Cherokee Indian nation. The cave expands into a series of huge rooms from a small opening on the side of the mountain. Approximately one mile from the entrance, in a room called “The Council Room,” many Indian artisfacts have been found. Some of the items discovered include pottery, arrowheads, weapons, and jewelry.For many years there were persistent rumors of a large underground lake somewhere in a cave, but it was not discovered until 1905. In that year, a thirteen-year-old boy named Ben Sands crawled through a small opening three hundred feet underground. He found himself in a large cave half filled with water.Today tourists visit the Lost Sea and ride far out onto it in glass-bottomed boats powered by electric motors. More than thirteen acres of water have been mapped out so far and still no end to the lake has been found. Even though teams of divers have tried to explore the Lost Sea, the full extent of it is still unknown.
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I wonder if there is __________ university in your hometown.
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