采用造价信息调整价格差额的，如果承包人投标报价中材料单价高于基准单价，工程施工期间材料单价涨幅以（　）为基础超过合同约定的风险幅度值时，其超过分部按实调整。

1 .The following items were extracted from a company’s budget for next month: $Purchases on credit 360,000Expected decrease in inventory over the month 12,000Expected increase in trade payables over the month 15,000What is the budgeted payment to trade payables for the month?

A $333,000 B $345,000 C $357,000 D $375,000

题型: 单选题 提问时间: 2021-08-23

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2 .对于设置权限密码的Excel文件，如果输入的密码不正确，输入十次以上文件会自动打开。（　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-23

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3 .结转已销产品的成本，会计分录为（　）。

A 借：主营业务成本　　贷：生产成本 B 借：主营业务成本　　贷：库存商品 C 借：生产成本　　贷：主营业务成本 D 借：库存商品　　贷：主营业务成本

题型: 单选题 提问时间: 2021-08-23

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4 .对于设置了修改权限密码的Excel文件，只有输入正确的密码才能修改，否则不能打开，也不能修改。（　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-23

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5 .A company commenced business on 1 April. Sales in April were $20,000, but this isexpected to increase at 2% a month. Credit sales amount to 60% of total sales.The credit period allowed is one month. Bad debts are expected to be 3% of credit sales, butother customers pay on time. Cash sales represent the other 40% of sales.How much cash is expected to be received in May?

A $19,560 B $19,640 C $19,800 D $20,160

题型: 单选题 提问时间: 2021-08-23

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7 .工作簿被保护后所有的操作都不可进行。（　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-23

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8 .企业收到上月销售产品的货款8 000元。这笔经济业务应编制的会计分录为（　）。

A 借：银行存款8 000　　贷：主营业务收入8 000 B 借：银行存款8 000　　贷：预收账款8 000 C 借：银行存款8 000　　贷：其他应收款8 000 D 借：银行存款8 000　　贷：应收账款8 000

题型: 单选题 提问时间: 2021-08-23

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9 .Which of the following would most likely be considered a disadvantage for a company tomaintain high levels of cash?

A Holding cash ensures liquidity B Occasionally, the company has an opportunity to buy inventory at a substantiallyreduced price C Investor dissatisfaction with the firm’s asset allocation D The ability to cope with unexpected events

题型: 单选题 提问时间: 2021-08-23

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10 .发包人应当依据相关工程的工期定额合理计算工期，压缩的工期天数不得超过定额工期的（　），超过的，应在招标文件中明示增加赶工费用。

A 5% B 10% C 20% D 30%

题型: 单选题 提问时间: 2021-08-23

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