问题
多项选择题
企业购入原材料时，借记“在途物资”，贷方科目可能有( )。
A．银行存款
B．应付账款
C．预收账款
D．应付票据
E．库存商品
答案
参考答案：A,B,D
解析： 企业购入原材料，按应计入材料采购成本的金额，借记“在途物资”，按实际支付或应支付的金额，贷记“银行存款”、“应付账款”、“应付票据”等科目。涉及增值税进项税额的，还应进行相应的处理。
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企业购入原材料时，借记“在途物资”，贷方科目可能有( )。
A．银行存款
B．应付账款
C．预收账款
D．应付票据
E．库存商品
参考答案：A,B,D
解析： 企业购入原材料，按应计入材料采购成本的金额，借记“在途物资”，按实际支付或应支付的金额，贷记“银行存款”、“应付账款”、“应付票据”等科目。涉及增值税进项税额的，还应进行相应的处理。
Once there was a very brilliant, creative and educated man. He gained much 36 while traveling throughout the world. 37 , he lost his legs and left arm in a tragic accident, leaving only a finger and thumb on his right hand. He became so depressed(沮丧的）that he was afraid he would spend his life 38 and would no longer be able to use his life in a(n) 39 way. One day, he remembered how he had always loved getting 40 . He realized that he still had partial 41 of his right hand and could write with 42 . Then, he had an idea. “Why not write to other people who need encouragement?” He 43 where he could find those who could be encouraged if they read his letters. He thought of people in 44 . Many of them had hope of regaining their 45 . Others would keep feeling depressed and remain put away for the rest of their lives. He decided that he must try to 46 them. So he wrote to a prison ministry about sending letters to the prisoners. The prison minister replied that writing to the prisoners would be 47 . However, it would be against prison rules for the prisoners to write back. 48 with the intention, the man began sending 49 messages of God’s love, hope, strength, and encouragement. He wrote twice a week, testing his strength and ability to the limit. He poured his heart and soul 50 his words, 51 his experience, sense of humor, optimism, and faith. It was difficult to write those letters, especially without hope of any 52 . Frequently, he felt discouraged, wondering if anyone 53 read his letters. However, this was his 54 chance，so he determined to continue. At last, he received a letter from the prison officer, which said, “Please write on the best paper you can afford. Your letters are passed from cell (牢房) to cell until they almost fall to 55 !” We all have unique experiences, abilities and talents. We can discover ways to reach others in need of encouragement and strength.
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