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问题 单项选择题

在商品售后回购交易的情况下，对所售商品的售价大于其账面价值之间的差额，应当采用的会计处理方法是( )。

A．贷记“递延收益”科目

B．贷记“其他应付款”科目

C．贷记“主营业务收入”科目

D．贷记“财务费用”科目

答案

参考答案：B

解析： 在售后租回交易形成融资租赁的情况下，对所售资产的售价与其账面价值之间的差额，记入“递延收益”科目。

阅读理解

阅读理解。

                                                           In the Classroom

     This is a classroom. You can see some girls, a boy and a teacher in it. The boy is Mike. He has

golden hair and blue eyes. He is from America. He is a new pupil. The girls are Chinese. They can

speak a little English. They are talking with Mike in English. Miss Li is writing something on the

blackboard.

单词快递：golden 金色的  America 美国  speak 说话

句型点击：They are talking with Mike in English.  

                    他们正在和迈克用英语交谈。

阅读短文，判断正(T)误(F)。

( )1. There are some girls in the classroom.

( )2. Mike is from England.

( )3. Mike can speak English well.

( )4. The boy and the girls are on the playground.
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单项选择题

人力资源培训开发意味着对( )的投资。

A．企业

B．人

C．组织

D．技术
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