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问题 单项选择题

下列项目中，不应通过"其他应付款"科目核算的是（）。

A.应付的客户存入保证金

B.应付经营租入固定资产的租金

C.应付融资租入固定资产的租赁费

D.企业采用售后回购方式融入的资金

答案

参考答案：C

解析：选项C，应付融资租入固定资产的租赁费应通过长期应付款科目核算

选择题

在盛有1mL 1mol·L-1AlCl3溶液的试管中加入2 mL10%的NH4F溶液，再加入

1mL 3mol·L-1氨水，没有生成白色沉淀，其原因是                                     

A．溶液的碱性太弱

B．Al3+不与氨水反应

C．生成的Al(OH)3溶解了

D．Al3+几乎都与F-结合生成了新物质
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填空题

You want to know what the safest place for children 77．______
is in the car The experts say the back seat is the safest for 78．______
them. The back seat is farthest away off the force of a head- 79．______
on collision(迎头撞击), which can lead serious injuries. 80．______
If your child is below 8 and weighs no more than 85 81．______
pounds, it is necessarily to fit your car with a safety seat. 82．______
Moreover, the safety seat must be held in place of on the83．______
car’s back seat. If your child do need your attention while 84．______
you driving, don’t look back with only one hand on the 85．______
wheel. You’d better stop the car. 86．______
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