企业已计提坏账准备的应收账款确实无法收回，按管理权限报经批准作为坏账转销时，应编制的会计分录是()
A．借记“资产减值损失”科目 贷记“坏账准备”科目
B．借记“管理费用”科目 贷记“应收账款”科目
C．借记“坏账准备”科目 贷记“应收账款”科目
D．借记“坏账准备”科目 贷记“资产减值损失”科目
参考答案：C
解析： 企业核销坏账的时候是要转销应收账款的账面余额，同时冲减计提的坏账准备，所以分录是借记坏账准备，贷记应收账款。
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| This week we asked students at New Star High School about the best ways to learn more English. Many said they learned by 1 English. Some students had more specific 2 . Lillian Li, for example, said the best way to learn new words was 3 reading English magazines. She said that memorizing the words of pop songs also 4 a little. When we asked about studying grammar, she said, "I 5 study grammar. It's too boring." Wei Ming feels differently. He's been leaning English for six years and really loves it. He 6 studying grammar is a great way to learn a 7 . He also thinks that watching English movies 8 a bad way because he can watch the actor 9 the words. Sometimes, however, he finds watching movies frustrating 10 the people speak too quickly. Liu Chang said that 11 the English club at school was the best way to improve her English. Students get lots of practice and they also have fun. She added that having conversations with friends was not helpful at all. "We get 12 about something and then end up speaking in Chinese," she said. | ||||
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