长期应付款核算的内容包括（）。
A.应付经营租赁租入固定资产的租金
B.应付融资租赁租入固定资产的租金
C.以分期付款方式购入固定资产发生的应付款项
D.因解除与职工的劳动关系给予的补偿
参考答案：B, C
解析：长期应付款核算的内容包括应付融资租入固定资产的租赁费、以分期付款方式购入固定资产发生的应付款项等，应付经营租赁固定资产的租金通过“其他应付款”科目核算，因解除与职工的劳动关系给予的补偿通过“应付职工薪酬”科目核算。
Introduction Pear Lake is 1 kilometer west to Zhuwo Village, Yanchi Town, Mentougou District ,Beijing, its altitude is about 400 meters. In 1958 ,a reservoir was built, which was called as Zhuwo Reservoir at that time. Explored by Mentougou Tourism Office, the reservoir turned into a tour scenic spot and changed its name as “Zhenzhu lake”. Go upward along the lake, and you can experience the dam style, Xinghua Village,Sanxian Cave, Huxinshuangliu Island, 55 kilometers lake station, 24 Dongmingtielong, Asia’s first bridge ,Tongxin Islang,Shifang Bridge ,Hengliu Bay, Camping Island, Pearl Villas and Pear Lake. Highlights You can also visit an ago-old cave, “Gaibuyan” and frontier fortress ancient city, “Yanhe City”; ruins of the Great Wall “Seven Floor”, Xianren Cave, site of Boshan Temple and other attractions. At the same time, while viewing the sight-seeing, you can go fishing,play in the water, hunt, andtake leisure(空暇) and have a taste of delicious farm special disher. Water there is clear and as calm as a mirror; blue sky , white clouds , mountains and tree shadows are reflected in the water .It is known as Yanjing’s three small gorges (峡谷) of the north or Small Lijiang. It is surely a shining pearl of the valey of Yongding River of the western Beijing. Traffic Take bus 336 from Pingguoyuan Subway to Hetan; take Mid-size bus to Zhaitang and then transfer to small public bus to Zhenzhu Lake. Pearl lake fee and opening hours Admission 15yuan Opening hours 8:00-17:30 Tips ① You had better use sun lotion (润肤霜) and sun glasses to avoid sun burn.. ② Please bring enough memory card of your camera. ③ Please pay attention to climb mountain or walking in resort. 1.What can we know from the first paragraph? A.Pearl Lake is one kilometers from Beijing. B. Pearl Lake has been a reservoir nearly half a century. C. Pearl Lake is surrounded by mountains. D. Pearl Lake has a good place for picnics. 2.When we go to Pearl Lake ,we can ______.
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