企业处置一项以成本模式计量的投资性房地产，实际收到的金额为500万元，投资性房地产的账面余额为400万元，累计折旧100万元。营业税税率为5%，下列关于处置该项投资性房地产的会计处理，不正确的是( )。
A．贷记“其他业务收入”500万元
B．借记“其他业务成本”300万元
C．借记“营业税金及附加”25万元
D．贷记“营业外收入”175万元
参考答案：D
Tiffany, a 16-year-old girl, was very, shy. Last September, her best friend, Sophie, moved abroad with her family because she had to continue her studies in America. She even said she would not come back for at least a few years. Tiffany became 小题1: and helpless. "I was really sad the moment I heard the bad news and I didn't know what to do," Tiffany recalled (回忆). "I 小题2: myself in my room for a whole week. It was then that my aunt took me to a sports club one Saturday and I saw' so many young people playing various sports there. I signed up for a beginners' course in volleyball and since then I have been playing this sport. Now I practise twice a week there. It is wonderful playing sports in this club and I have made lots of 小题3: as well. What's more, I feel I am much healthier than before." The most basic aim of playing sports is that you can improve your health even if you are not very good at sports. 小题4: , you can get to know a circle of people at your age while playing sports. Tiffany used to be a very quiet girl. Since she joined the sports club, she has opened up herself and now she has become very 小题5: and enjoys meeting and talking with others. For most people, that is one of the attractions of joining a sports club. You can get to know other young people who have similar interests. You don't have to sit down and talk to strangers. You go in for sports and it is easier to understand your partners on the same team. Now Tiffany is quite 小题6: her friends and she has also gained more confidence. Try to do regular sports. The mind needs exercise as well as the body.
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