资源描述：
《2015年会计从业资格考试 《会计基础》重点预测题.doc》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。
1、学会计，考会计到鸭题库YaTiKu.com每天免费直播上课，更多押题资料下载窗体顶端2015年会计从业资格《会计基础》重点预测题一、单项选择题（每题1分）第1题存货盘盈，经批准后一般应作为（）处理。A.营业外收入B.资本公积C.冲减管理费用D.投资收益正确答案：C,第2题某企业销售产品一批，货款100000元，增值税额为17000元。款项尚未收到，产品成本为80000元。那么该企业应作的会计处理是（）。A.借：应收账款117000贷：主营业务收入100000应交税费——应交增值税（销项税额）17000借：主营业务成本80000贷：库存商品8
2、0000B.借：应收账款117000贷：主营业务收入100000应交税费——应交增值税（销项税额）17000C.借：应收账款100000贷：主营业务收入100000借：主营业务成本80000Agglutination,Brucellatest2.clinicalandimmunologicalanalysisofexternalqualityassessmentandqualitycontrol,methodanddataanalysis.Toknow:1.fully-automaticcalibrationofmicroplate,sta
3、ndardoperating,maintenanceandservicing.2.full/semi-automaticimmunologicalanalysercalibration,standardoperating,maintenanceandservicing.3immunofluorescencetestspecimenpreparation,usingafluorescentmicroscopeoperationandtheirownanalysisontheexaminationresultsofantibody.(Vi)pr
4、ofessionalmasterofclinicalmicrobiologicalexaminationof:1.thecommonlyusedstainingofmicroorganisms.(Gram,resistancetoacid,inkstaining)2.commonnuclearcollection,cultivationandidentificationofspecimens.(Blood,CSF,sputum,urine,stool,pus,pleuraleffusion,secretion)3.commonculture
5、,isolation,identificationanddrugsensitivetestofbacteria.(GoldenStaphylococcus,epidermalStaphylococcus,saprophyticStaphylococcus,micro-cocciis,a,,andb,anddgrouphammerbacteria,andswinehemolyticsexhammerbacteria,andpneumoniahammerbacteria,meningitis,andcardhe,andgonorrheaNeis
6、seriameningitidisbacteria,producedsinglenuclearcellLisztbacteria,andcolorectalEscherichiacolibacteria,salmonellabacteria,recordshebacteria,Crabbbacteria,hafuniyabacteriais,deformationBacillusis,sildenafilcitrateacidBacillusis,andpuluofeiDengbacteriais,andPseudomonasaerugin
7、osafakesinglecellbacteria,producedalkalifakesinglecellbacteria,andaddictedtomaltyellowsinglecellbacteria,andnotmovingBacillusis,andproducedalkaliBacillusis)4.commonspecimenspainted...Lesions,pepticulcerbleeding,bleedingfromesophagealvarices),hepatitisandalcoholiclivercirrh
8、osis学会计，考会计到鸭题库YaTiKu.com每天免费直播上课，更多押题资料下载贷：库存商品80000D.借：应收账款100000贷：主营业务收入100000正确答案：A,第
