问题
单项选择题
企业发生超过标准的业务招待费，应记入“（）”账户。
A.营业外支出
B.管理费用
C.利润分配
D.营业费用
答案
参考答案：B
解析：
业务招待费无论是否超标都计入“管理费用”。
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企业发生超过标准的业务招待费，应记入“（）”账户。
A.营业外支出
B.管理费用
C.利润分配
D.营业费用
参考答案：B
解析：
业务招待费无论是否超标都计入“管理费用”。
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| Pete Rose was a great baseball player.Though I have never met him, he taught me something __1__ that changed my life. Pete was being __2__ in spring training the year he was about to break Ty Cobb's alltime hits record. Suddenly one reporter asked him, "Pete, you only need 78 hits to reach your nearest __3__. How many atbats(击球)do you think it'll take you to get the 78 hits?" Without hesitation, Pete just __4__ at the reporter and said, "78." The reporter yelled back, "Ah, come on, Pete, you don't think you'll get 78 hits in 78 atbats, do you?" Mr.Rose calmly __5__ his philosophy with the reporters who were __6__ waiting for his reply to the claim. "Every time I __7__ up to the plate (击球区), I __8__ to get a hit! __9__ I have it in mind, I have no right to step into the batter's (击球手) box! It is __10__ expectation that has enabled me to get all of the hits in the first place." When I thought about Pete Rose's __11__ and how it applied to everyday __12__, I felt a little embarrassed. As a business person, I was hoping to increase my __13__. As a father, I was hoping to be a good dad. As a married man, I was hoping to be a good husband. The truth was that I was a fairly good salesperson, I was not so __4__ a father, and I was an okay husband.I immediately decided that being okay was not __15__! I wanted to be a great salesperson, a great father and a great husband. I __16__ my attitude to a positive one, and the results were __17__. I was fortunate enough to win a few sales trips, I won Coach of the Year in my __18__ baseball league, and I share a loving relationship with my wife, Karen, with whom I am __19__ to enjoy the rest of my life! __20__, Mr Rose! | ||||
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