代理行应在委托行开立（）帐户，存入足额资金。
A.同业拆出款项
B.同业存放款项
C.存入中央银行款项
D.系统内存放
参考答案：B
水试压时，试验压力为操作压力（）
A、1.1倍
B、1.2倍
C、1.5倍
An analyst does research about accrual accounting. A retail store in a shopping mall often pays its rent in advance. The originating entry to account for the rent most lilcely reduces cash and records a(n):（）
A. asset.
B. liability.
C. expense.
