—Excuse me. Where's No. 2 Middle School?

—_______[ ]

A. Go down this street and turn left.

B. Go on this street and turn right.

C. Walk at this street and take right.

D. Walk on this street and take left.

资产负债表日，经减值测试，企业应收账款账面价值高于其预计未来现金流量现值的差额，应记入（）。

A.“资产减值损失”科目的贷方

B.“坏账准备”科目的贷方

C.“管理费用”科目的借方

D.“应收账款”科目的贷方