企业销售产品一批，部分货款已经收到并存入银行，另有部分货款尚未收到，企业采用收、付、转记账凭证时，对上述业务应编制的记账凭证是( )。
A．收款凭证和转账凭证
B．付款凭证和转账凭证
C．收款凭证和付款凭证
D．两张转账凭证
参考答案：A
解析：[考点] 记账凭证
收款凭证是指专门用于记录现金和银行存款收款业务的会计凭证，部分货款已经收到并存入银行应填制收款凭证。转账凭证是指专门用于记录不涉及现金和银行存款收付款业务的会计凭证，另有部分货款尚未收到的应填制转账凭证。
任务型阅读(每空1分，共10分)（注意大小写，每空不只一词） Without proper planning, tourism can cause problems. For example , too many tourists can crowed public places that are also enjoyed by the inhabitants of a country. If tourists create too much traffic , the inhabitants become annoyed and unhappy. They begin to dislike tourists and to treat them impolitely .They forget how much the tourism help the country's economy. It is important to think about the people of a destination country and how tourism affects them. Tourism should help a country keep the customs and beauty that attracts tourists. Tourism should also advance the well-being of local inhabitants. Too much tourism can be a problem. I f tourism grows too quickly. people must leave other jobs to work in the tourism industry. This means that other parts of the country's economy can suffer. On the other hand , if there is not enough tourism , people can lose jobs. Business can also lose money. It costs a great deal of money to build large hotels, airports, first-class roads, and other support facilities needed by tourist attractions. For example , a major international class tourism hotel can cost as much as 50 thousand dollars per room to build .If the room is not used most of the time , the owners of the hotel will lose money. Title:1._____________
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