问题 单项选择题

预收货款业务不多的企业,可以不单独设置"预收账款"科目,而将预收的款项直接计入的账户是()。

A.应收账款

B.预付账款

C.其他应收款

D.应付账款

答案

参考答案:A

解析:预收账款不多的企业,也可以将预收的款项直接记入"应收账款"科目。

完形填空
完形填空。
      Jim went to school to study history, but when he   1   his first year, he didn't pass the exam and
his teacher said   2   him, "You have to   3    school." When the boy's father heard this news, he was
very worried. He came to the school to see the   4   . He asked the teacher to let Jim go   5   with his
study the next year. "He is a good boy. He always    6  well in history!" said Jim's father. "And if you
let him pass the exam this time, he'll do    7   next year and pass the exam!" "No, no, that's impossible
(不可能的)!" answered the teacher. "  8   I asked him when Napoleon died but he didn't know!"
      "Please sir, give him   9   chance (机会)," said Jim's father. "We don't have any newspapers in our
house, so   10   in our family knew that Mr. Napoleon was ill!"
( )1. A. finish 
( )2. A. to     
( )3. A. go     
(     )4. A. doctor 
(     )5. A. to     
( )6. A. doing  
( )7. A. better 
(     )8. A. Tomorrow
(     )9. A. other  
(     )10. A. nobody
B. finishes      
B. at         
B. leave        
B. worker        
B. at           
B. does       
B. well           
B. Last month  
B. the other    
B. everybody  
C. finishing   
C. for          
C. come           
C. teacher       
C. for          
C. to do         
C. good          
C. The next day 
C. another       
C. somebody   
D. finished      
D. on          
D. pass           
D. student       
D. on              
D. did        
D. best           
D. Next Monday  
D. the others       
D. anybody  
单项选择题