下列( )账户的余额一般在贷方。
A．管理费用
B．实收资本
C．主营业务成本
D．制造费用
参考答案：B
解析： 权益类账户的余额一般在贷方。
The Town Hall______in the 1800s was the most distinguished building at that time.[ ]
A. to be completed
B. having been completed
C. completed
D. being completed
比较单效与多效蒸发之优缺点。
