问题
单项选择题
预提某项费用时，表示（）。
A．一项资产增加，一项负债增加
B．一项资产减少，一项费用增加
C．一项费用增加，一项负债增加
D．一项费用减少，一项负债增加
答案
参考答案：C
解析：
预提某项费用时，一方面表示费用发生了，即费用增加厂，另一方面表示预提费用增加了，即负债增加了，故为C。
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预提某项费用时，表示（）。
A．一项资产增加，一项负债增加
B．一项资产减少，一项费用增加
C．一项费用增加，一项负债增加
D．一项费用减少，一项负债增加
参考答案：C
解析：
预提某项费用时，一方面表示费用发生了，即费用增加厂，另一方面表示预提费用增加了，即负债增加了，故为C。
Two farmers were on their way home one evening after a hard day’s work. Both were tired. They happened to look up at the sky and saw a black cloud overhead. "Ah!" said one farmer, "tomorrow we shall have rain and the rice will grow well." The second answered, "Nonsense (胡说), the rain will only kill the crops (庄稼)." So they began to quarrel (争吵). Just then a third farmer came along and asked them why they were quarreling. Both farmers explained about the black cloud. "What cloud?" asked the third farmer. They all looked at the sky. The cloud was no longer there. Choose the right answer 小题1:The two farmers were _____.
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