问题
单项选择题
企业对于已经发出但不符合收入确认条件的商品，如果纳税义务已经发生但未收到款项，确认“应交税费——应交增值税”时，应该借记的科目是( )。
A．应收账款
B．其他应收款
C．其他业务成本
D．主营业务成本
答案
参考答案：A
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企业对于已经发出但不符合收入确认条件的商品，如果纳税义务已经发生但未收到款项，确认“应交税费——应交增值税”时，应该借记的科目是( )。
A．应收账款
B．其他应收款
C．其他业务成本
D．主营业务成本
参考答案：A
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| Mrs. King is a teacher. She 1 English. She 2 a little Chinese, too. She goes to Chinese classes every day. Mrs. King 3 from Sydney, but she likes 4 in China. She says her students all 5 very hard and they are very friendly. She 6 her students. Mrs. King 7 a son and a daughter. Her son's name is Mike. He is ten years old. Her daughter's name is Sue. She is seven. They 8 to school here in China. They 9 classes from Monday to Friday. They 10 their school very much. They love their parents too. |
| ( )1. A. teach ( )2. A. teaches ( )3. A. come ( )4. A. working ( )5. A. works ( )6. A. like ( )7. A. have ( )8. A. go ( )9. A. has ( )10. A. loves | B. teaches B. speak B. is B. works B. work B. love B. has B. goes B. doesn't have B. like | C. teaching C. speaks C. coming C. work C. working C. loves C. is C. don't go C. have C. go | D. speaks D. says D. to come D. coming D. to work D. liking D. there is D. doesn't go D. don't have D. goes |