问题 单项选择题

下列会计要素中,属于流动负债的是()。

A.短期投资

B.预付账款

C.应付账款

D.应付债券

答案

参考答案:C

解析:

流动负债包括:短期借款;应付票据;应付账款;预收账款;应付职工薪酬;应交税费;应付利息;应付股利;其他应付款;1年内到期的长期借款。

完形填空
完形填空。
     Once my father and I went to see a circus (马戏团). A family was standing in front of us  1  for tickets.
     The family had eight children. Their clothes were not  2  but they were clean. They were talking about
the clowns (小丑) and elephants excitedly.
     "I want  3  tickets, eight for children and two for adults (成人)." said the father to the ticket lady.
     The ticket lady told him the  4 . When he heard that, the man couldn't believe his  5 . He asked again,
"How much?"
     The ticket lady spoke again. The father looked sad. Clearly, he didn't have  6  money.
     My dad took a $20 bill and dropped it on the ground. Then he  7  the bill, and said to the man, "Sir,
this fell out of your pocket."
     The man knew what was  8  on. He looked into my dad's eyes and took the  9  ."Thank you, thank
you, sir. This  10  means a lot to me and my family."
     We didn't go to the circus that night, but we didn't feel sorry for it at all.
( )1. A. waiting 
( )2. A. common  
( )3. A. ticket  
( )4. A. ticket  
( )5. A. eyes   
( )6. A. spare  
( )7. A. picked up
( )8. A. walking 
( )9. A. book   
( )10. A. hardly 
B. looking 
B. cheap  
B. ten   
B. number  
B. ears   
B. any   
B. took away
B. going  
B. pocket  
B. nearly  
C. working 
C. old   
C. two   
C. price  
C. nose   
C. little  
C. put down 
C. looking 
C. bill   
C. only   
D. preparing
D. expensive
D. five     
D. time     
D. head     
D. enough                    
D. looked up
D. holding  
D. bag      
D. really   
单项选择题