根据现行会计制度的规定，企业按规定计提的产品质量保证，应计入的会计科目是 ( )。
A．制造费用
B．管理费用
C．营业费用
D．财务费用
参考答案：C
钩藤的性状特征为
A．带单钩、或双钩的茎枝小段
B．表面红棕色至紫红色，光滑无毛
C．质轻而坚韧
D．无臭，味苦
E．断面髓部黄白色，疏松似海绵或萎缩成空洞
An entry made to record an accrual, such as bad debt expense, that is not yet reflected in the accounting system is best described as a(n):（）
A. ledger entry.
B. adjusting entry.
C. trial balance entry.
