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问题 单项选择题

确实无法支付应付款项，应将其转入( )。

A．营业外收入

B．资本公积

C．营业外支出

D．管理费用

答案

参考答案：A

解析： 确实无法支付的应付款项按规定程序经批准后转作营业外收入。

单项选择题

Questions 25～26 are based on the following news from the BBC or the VOA. At the end of the news item, you will be given 10 seconds to answer the two questions. Now listen to the news.

What are the paramedics doing there

A．They are there ready to handle injuries.

B．They are there to do maneuver.

C．They are there to attack the hijackers.

D．They are there to help negotiation.
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问答题 简答题

税收执法管理信息系统V1.1版系统管理，简述系统管理模块的主要功能。
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