问题
单项选择题
“销售费用”账户期末应（）。
A．有借方余额
B．有贷方余额
C．借方、贷方均有可能出现余额
D．无余额
答案
参考答案：D
解析：
[考点] 损益类账户期末结账
在一定时期结束时(如月末、季末或年末)，为了编制会计报表，需要进行结账，结清各种损益类账户，并据以计算确定本期利润。因此，销售费用的期末余额应在期末转入本年利润，其期末无余额。故选D。
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“销售费用”账户期末应（）。
A．有借方余额
B．有贷方余额
C．借方、贷方均有可能出现余额
D．无余额
参考答案：D
解析：
[考点] 损益类账户期末结账
在一定时期结束时(如月末、季末或年末)，为了编制会计报表，需要进行结账，结清各种损益类账户，并据以计算确定本期利润。因此，销售费用的期末余额应在期末转入本年利润，其期末无余额。故选D。
| 词语填空 用所给单词的适当形式填空.
dressed, look or walk, while comedians __3__ the audience with what they say or how they act. Crosstalk shows, or xiangsheng, liked by people __4__ China have __5__ for more than two thousand years. They still remain a major form of entertainment to Chinese people. And there have appeared many __6__ artists, among whom Ma Ji was deeply loved by many people in China and some other countries. He has been honoured as a great artist for his __7__ work in crosstalk show. Laughter is the best medicine in life. We often find people who have a good sense of __8__ more attractive. Some people think they can understand jokes of their own culture. Actually people of all nationality often have little __9__ in __10__ the same jokes. |