某企业2009年10月份销售产品9000元，产品已发运，货款尚未收到，应编制的会计分录是( )。
A．借：应收票据 9000
贷：主营业务收入 9000
B．借：应收账款 9000
贷：主营业务收入 9000
C．借：主营业务收入 9000
贷：应收票据 9000
D．借：主营业务收入 9000
贷：应收账款 9000
参考答案：B
解析： 该经济业务事项使“应收账款”增加9000元，同时使“主营业务收入”增加9000元。
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| While attending a conference, I returned to my hotel room late one evening. The overhead light outside my door was burned out and I had 1 finding the keyhole. When I 2 to open the door, I 3 around the wall for a light switch. I found a plate where a switch was 4 installed... but no switch! Not discouraged easily, I remembered 5 a lamp by the bed when I deposited my luggage 6 in the day. I found the bed in the 7 and then the lamp, but when I switched it on, nothing 8 ! I thought that perhaps if I opened the curtains I might be able to use whatever light comes in from the 9 to find another lamp. So I 10 my way slowly across the room to the curtains and... no drawstring! I finally stumbled(跌跌撞撞地走)around 11 I found a desk lamp which actually 12 ! That evening I discovered in a whole new way just how dark the world 13 be and how necessary light is! But even more necessary than 14 light is the light that shines from people --the light of 15 and faith. Because, for many people,  the world is a dark and 16 place. For someone today just may be stumbling in discouragement or sadness or fear and in 17 of some light. So let your light shine. Whatever light you 18 may be a beacon of hope and encouragement. And if you feel that your light is 19 a candle in a forest remember  -- there isn't enough darkness in all the world to 20 the light of one small candle. | |||
| ( )1. A. confidence ( )2. A. managed ( )3. A. touched ( )4. A. already ( )5. A. equipping ( )6. A. later ( )7. A. light ( )8. A. happened ( )9. A. machine ( )10. A. wound ( )11. A. after ( )12. A. helped ( )13. A. can ( )14. A. mental ( )15. A. existence ( )16. A. lonely ( )17. A. short ( )18. A. make ( )19. A. not more than ( )20. A. put out | B. respect B. failed B. felt B. never B. producing B. earlier B. dark B. operated B. street B. forced B. until B. affected B. shall B. psychological B. love B. colourful B. favour B. offer B. other than B. give out | C. admiration C. wished C. sensed C. still C. spotting C. lower C. room C. fired C. room C. made C. while C. worked C. will C. electrical C. truth C. friendly C. face C. take C. no more than C . get over | D. difficulty D. meant D. looked D. once D. removing D. upper D. corner D. developed D. car D. lost D. since D. inspired D. must D. physical D. wisdom D. complex D. need D. contribute D. rather than D. set up |