下列各项中，不会引起负债总额增加的是（）。
A.计提坏账准备
B.计提带息应付票据利息
C.计提应付债券利息
D.股东大会宣告分派现金股利
参考答案：A
解析：A.计提坏账准备时：借：资产减值损失贷：坏账准备不影响负债金额。B.计提带息应付票据利息：借：财务费用贷：应付票据使得负债总额增加。C.计提应付债券利息：借：财务费用或在建工程等贷：应付利息或应付债券--应计利息使得负债总额增加。D.股东大会宣告分派现金股利：借：利润分配--应付现金股利或利润贷：应付股利使得负债总额增加。
Tom, an 11-year-old boy, was ill. He had got a cough, and his mother was worried and took him to see a doctor. The doctor looked over Tom carefully and said, “Tom, nothing serious.” Then he gave him some medicine. These are the words on the instruction of the cough medicine.
小题1:Tom should take three spoons a day. 小题2:Tom had better have his meals before he takes the medicine. 小题3:The medicine can be kept in a fridge(冰箱). 小题4:Children aged five can’t take this medicine. 小题5:From this instruction we know Tom can go on using the medicine after Oct. 2006. |