下列业务中，应通过“长期应付款”科目核算的有( )。
A．应付经营租入固定资产的租赁费
B．以分期付款方式购入无形资产的应付款
C．付款期限超过1年的辞退福利
D．付款期限超过1年的材料款
E．应付融资租入固定资产的租赁费
参考答案：B,D
解析： 应付经营租入固定资产的租赁费在“其他应付款”科目核算，付款期限超过1年的辞退福利在“应付职工薪酬”科目核算，付款期限超过1年的材料款在“应付账款”科目核算。考生应熟练掌握“长期应付款”科目核算的具体内容。
阅读下面短文，掌握其大意，然后从21~36各题所给的四个选项（A、B、C和D）中，选出最佳选项，并在答题卡上将该项涂黑。 The weather was perfect. We were just out for a picnic. When lunch time came, we decided to go and __21__ what each of us wanted, and meet back on the grass. Susan and I headed for a hot dog stand. We watched the seller put together the hot dog. But when Susan took out her __22__, the man surprised us. “It looks a little overdone,” he said, “so you don’t have to pay me.” We said our thanks, __23__ our friends, and began to enjoy our food. But as  we talked and ate, I noticed a man sitting alone nearby, in __24__ clothes. I could tell that he hadn’t had a bath for days. Another homeless person, I thought.We finished eating but when Susan and I went to __25__ away the lunch bag, I heard a voice ask, “There isn’t any __26__ in that bag, is there?” It was the homeless man. I didn’t know what to say. “No, I __27__ it already.” “Oh, really?” was his only answer. He was obviously very __28__. I felt bad for him, __29__ I didn’t know what to do. Suddenly Susan said, “I’ll be __30__ back. Please wait for me a minute.” I watched curiously as she went across to the hot dog stand. Then I __31__ what she was doing. She bought a hot dog, crossed back, and gave the man the food. When she came back to us, Susan said simply, “I was just passing on the __32__ that someone gave to me.” That day I learned how generosity can go __33__ than the person you give to. By giving, you __34__ others how to give also. You never know what happiness a simple __35__ of concern will bring about.
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