问题
多项选择题
编制资产负债表时，可以直接根据总账账户余额填列的项目有( )。
A．长期借款
B．应交税金
C．盈余公积
D．短期借款
答案
参考答案：B,C,D
解析： 因为填写长期借款项目时，需要查看有关明细资料，在长期借款中有无一年内到期的部分，如有应扣除并填制在流动负债项目之下的“一年内到期的长期负债”项目之下。
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编制资产负债表时，可以直接根据总账账户余额填列的项目有( )。
A．长期借款
B．应交税金
C．盈余公积
D．短期借款
参考答案：B,C,D
解析： 因为填写长期借款项目时，需要查看有关明细资料，在长期借款中有无一年内到期的部分，如有应扣除并填制在流动负债项目之下的“一年内到期的长期负债”项目之下。
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| I didn't cry when I learned I was the parent of a mentally handicapped (弱智的) child. "Go ahead and cry," the doctor 1 kindly. But I couldn't cry then nor during the months that followed. We sent her to a kindergarten in our neighborhood at age seven. I worried that she was the “ 2 " child among twenty five-year-olds. 3 , positive things began to happen to Kristi in her school,and to her schoolmates, too. When talking big of their own accomplishments, Kristi's classmates always took 4 to praise her as well, "Kristi got all her spelling words right today." No one would say that her spelling list was easier than anyone else's. During Kristi's second year in school,she 5 a very special challenge. The big public event of the term was a 6 based on the final outcome of the year's music and physical education activities. Kristi was 7 in both. My husband and I felt 8 about the day as well. On the day of the program,Kristi 9 to be sick. Desperately I wanted to keep her home. Why let Kristi fail in a gymnasium 10 with parents,students and teachers? What a simple 11 ! But I finally got her onto the school bus. Just as I had forced my daughter to go to school, now I forced myself to go, too. Then I knew Kristi's 12 . Her class was divided into relay teams. With her slow and clumsy reactions, she would surely 13 her team. But as Kristi's turn to 14 neared, a change took place in her team. The tallest boy in the line stepped 15 Kristi and placed his hands on her waist. Two other boys stood a little ahead of her. The 16 the player in front of Kristi stepped from the sack(bag), the two boys seized it and held it open while the tall boy 17 Kristi and dropped her neatly into the sack. A girl ahead took her hand and supported her until she gained her 18 .Then off Kristi hopped (跳跃), smiling and proud. At the cheers of the crowd, I slipped out to thank Heaven for the warm and considerate people making it possible for my 19 daughter to be like her fellow human beings. Then I finally 20 . | ||||
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