未知题型

（）是中国首位新闻摄影工作者，其作品《中国娃娃》反映了日本侵华战争的残暴。

【参考答案】

沙飞沙飞是中国首位新闻摄影工作者，他的作品《中国娃娃》拍摄于1937年，这幅照片描绘了在抗日战争期间，一个中国儿童在战争......

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单项选择题

A.传递锐利器械的时候，刀口向下，防止自伤及他伤
B．向对侧或跨越式传递器械，为方便，可以从医生肩后或背后传递
C．传递带线器械，应将缝线绕于手背，以免术者接针线时抓住缝线影响操作
D．随时清除手术野周围不用的器械，避免堆积，并防止掉到地上

单项选择题

Part one: Journalizing and Posting Data: Mr. Green and Smith have just begun a new small consulting company. They called it G&S Company. It’s a service business in the form of a partnership. In November and December, 2019 the transactions completed by the business are as follows: 1) On Nov 1, Mr. Green and Smith began this business by depositing $50000 each one in a bank account opened in the name of G&S Company. 2) On Nov 1, paid $36000 for two year’s insurance premium covered from 1st of November 2019 to 30th of October 2021. 3) On Nov 1, purchased office equipment on credit from Red Company, cost $24000. 4) On Nov 3, paid the local radio station $750 cash for an announcement of the business opening. 5) On Nov 5, completed consulting work on credit for Anna Company, $2800. 6) On Nov 15, collected $3500 from William Company in advance for the service to be completed on January 31, 2020. 7) On Nov 15, G&S Company borrows money from a bank by issuing a $10000 6-month note. The bank"s rate is 6%. 8) On Nov 20, Mr. Green and Smith withdrew $3100 cash each one for personal living expense. 9) On Dec 1, purchased three-year bonds issued by John Company paid $20000 cash. The rate is 4.8%. 10) On Dec 2, paid on account to Red Company. 11) On Dec 10, purchased supplies $2000 on account from SP Supplies Company. 12) On Dec 12, consumed supplies $870 for providing service. 13) On Dec 16, received $2800 cash for completing consulting service. 14) On Dec 20, received the 70% portion from Anna Company on account. 15) On Dec 25, paid electric and gas bills for the month, $155. Part two: Adjusting Data: To make adjusting entries on December 31, 2019 as follows: 16) To apportion the prepaid insurance according to transaction No.2. 17) To apportion the annual depreciation for office equipment according to transaction No.3. (Assume that the office equipment is a useful life of 10 years, residual value is ignored, and the depreciation method is straight-line method.) 18) To apportion the recorded revenue on the degree of completion of the service according to transaction No.6. 19) To accrue the unrecorded salaries expense. (Assume that on Dec.31, 2019, G&S Company’s employees have earned total salaries of $1500, but G&S Company will not pay the salaries until Jan.10，2020 ) 20) To accrue the unrecorded interest expense according to transaction No.7. 21) To accrue the unrecorded service revenue. (Assume that G&S Company has completed 2/3 of another consulting work at the end of 2019. The total amount to be received when the work is completed on January 31, 2020 will be $9000.) 22) To accrue the unrecorded interest revenue according to transaction No.9. 23) To accrue the credit losses for the current accounting period. (Assume that under the allowance method, estimated uncollectible as 5% of accounts receivable.) Part three: Closing Requirements: A: To make the closing entries on December 31, 2019 as follows: 24）To close the revenue accounts to the Income Summary account 25）To close the expense accounts to the Income Summary account 26）To close Income Summary account to Green, Capital account and Smith, Capital account. (Assume that the net income is divided equally.) 27）To close Green, Drawing account to Green, Capital account and Smith, Drawing account to Smith, Capital account. B: To prepare a post-closing trial balance at December 31, 2019. Part four: Journalizing during the next period Data: in January, 2020, the transactions completed by the business are as follows: 1) On Jan. 1, 2020, paid $75 cash for the accrued interest expense of the bank loan. 2) On Jan. 1, 2020, received $80 cash for the accrued interest income of the investment in bonds. 3) On Jan. 10, 2020, paid $1500 cash for the accrued salaries expense of the employees. 4) On Jan. 31, 2020, received $9000 cash. (Note: Service revenue is accrued $6000 on Dec.31, 2019.) 5）On Jan. 31, 2020, received $250 cash from Anna Company on account and the balance of accounts receivable is determined as uncollectible. Requirements: To make entries according to the above-mentioned business transactions in January, 2020.

A.8%.
B.2.
C.3.
D.)
E.6.
F.31,
G.10，2020
H.7.
I.)
J.9.
K.)
L.)
M.31,
N.)

单项选择题

治疗类风湿性关节炎的首选药是

A、秋水仙碱
B、阿司匹林
C、保泰松
D、吲哚美辛

（ ）是中国首位新闻摄影工作者，其作品《中国娃娃》反映了日本侵华战争的残暴。

相关考题

（）是中国首位新闻摄影工作者，其作品《中国娃娃》反映了日本侵华战争的残暴。