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问题 多项选择题

“应付债券”总账科目贷方反映的内容包括( )。

A．发行债券收到的款项

B．应支付的利息

C．债券折价的摊销额

D．债券溢价的摊销额

答案

参考答案：A,B,C

解析： “应付债券”科目贷方登记企业发行债券的面值、折价的摊利和应计利息，贷方期末余额反映尚未归还的债券本息。

补全对话，情景问答
给下列的问句选择合适的答语。
( ) 1. Your name, please?
( ) 2. What's his name?
( ) 3. Are you Mr. Black?
( ) 4. Is she her mother?
( ) 5. Is he your uncle?
( ) 6. Who's that girl?
( ) 7. Who's this old man?
( ) 8. Whose car is it?
( ) 9. Where are the books?
( ) 10. Do you like elephants?		A. Yes, I do.
B. They're on the desk.
C. It's my father's.
D. She's my English teacher.
E. Yes, she is.
F. My name is Kate.
G. Yes, he is.
H. He's my grandpa.
I. His name is Paul.
J. No, I am not.
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单项选择题

对房地产开发企业将开发产品先出租再出售的业务的检查，凡将开发产品转作 ( )的，应视同销售，其租赁期间取得的价款应按租金确认收入的实现，出售时再按销售( )确认收入的实现。

A．固定资产，固定资产
B．经营性资产，资产
C．出租开发产品，开发产品
D．固定资产，开发产品
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