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问题 单项选择题

企业将未到期的应收票据向银行贴现，且银行拥有对贴现企业的追索权时，企业对该事项的正确会计处理是( )。

A．注销应收票据后作或有事项处理

B．不注销应收票据直接作为或有事项处理

C．将其转入应收账款

D．不注销应收票据直接作为短期借款处理

答案

参考答案：D

选择题

以下说法中正确的是[ ]

A．冰在0℃时一定会熔化，因为0℃是冰的熔点

B．液体蒸发的快慢与液体温度的高低有关

C．0℃的水，其内能也为零

D．冬天看到嘴里吐出“白气”，这是汽化现象

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单项选择题

I used to find notes left in the collection basket of the church, beautiful notes about my homilies(讲道)and about the writer’s thoughts on the daily readings. The (1) fascinated me. But it was a long time (2) I met the author of the notes.

One Sunday morning, I was (3) that someone was waiting for me in the office, a young woman who said she (4) all the notes. When I saw her I was (5) , since I had no idea thatit was she who wrote the notes. She was sitting in a chair in the office. Her (6) was bowed and when she raised it to look at me, she could barely (7) without pain. Her face was disfigured(畸形), so smiling was very (8) for her. We (9) for a while that Sunday morning and agreed to meet for lunch later that week. As it (10) , we went to lunch several times, and we shared things about our (11) . We spoke of authors we both had (12) , and it was easy to tell that (13) are a great love of hers. She suffered from a disfigurement that cannot be made to look (14) . I know that her condition (15) her deeply. Yet there was a beauty to her that had nothing to do with (16) . She was one to be listened to, whose words came from a wounded but (17) heart. She possessed a fine tuned sense of beauty. Her only (18) in life was the loss of a friend. The truth of her life was a desire to see beyond the (19) for a glimpse of what it is that matters. She found beauty and (20) and they befriended her, and showed her what is real.

1().

A．questions

B．ideas

C．notes

D．basket
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