企业因债权人撤销而转销无法支付的应付账款时，应将所转销的应付_爱下问搜题

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问题单项选择题

企业因债权人撤销而转销无法支付的应付账款时，应将所转销的应付账款记入（）。

A.资本公积

B.其他应付款

C.营业外收入

D.其他业务收入

答案

参考答案：C

解析：本题考核转销应付账款的账务处理。企业转销确实无法支付的应付账款（比如因债权人撤销等原因而产生无法支付的应付账款），应按其账面余额计入营业外收入，借记"应付账款"科目，贷记"营业外收入"科目。

完形填空

Britain and Ireland
　　The British Isles is made up of two large islands: One is called Ireland and the other __16 . Britain, or Great Britain, is the larger of these two islands, and it is17 into three parts: Scotland, Wales and England.
　　The United Kingdom is that 18  of the British Isles ruled over by the Queen. It is made up of Scotland, Wales and England, that is, the 19  of Britain, and also about one sixth of Ireland, the Northern part. The 20 of Ireland is self-governing. The 21 name of the United Kingdom is 22  “The United Kingdom of Great Britain and Northern Ireland”.
　23 is larger and richer than Scotland, Wales and Northern Ireland, and has the largest 24   of the United Kingdom, so people often use the 25 “England” and “English” when they 26  “Britain” and “British”. This sometimes makes the Scots and the Welsh a little 27 . The Scots in particular are very 28 of their separate nationality. The Welsh too do not regard   29 as English, and have a culture and even a   30 of their own.
　　Ireland became part of the United Kingdom in 1801, but for forty years the “Irish 31  ” was the greatest headache of the United Kingdom. 32 , Ireland is divided into two: Northern Ireland still 33 to the United Kingdom, and in 1922 the rest of Ireland   34  to found an Irish Free State, later called Eire and now the Republic of Ireland.
　　The Republic of Ireland does not regard itself as part of Britain, and is not now even a supporter of the Commonwealth of Nations (英联邦). Unlike the major Commonwealth countries it did not lift a finger to   35 British in the Second World War and now wants the whole of Ireland to be a republic.

B．The British isles

C．Great Britain

D．pronunciations

单项选择题

虚劳与肺痨的不同点是

A．盗汗
B．虚弱性
C．传染性
D．潮热