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问题 单项选择题

预收账款不多的企业可以不设置“预收账款”科目，而直接将预收的货款计入()。

A.“应收账款”科目的借方

B.“应收账款”科目的贷方

C.“应付账款”科目的借方

D.“应付账款”科目的贷方

答案

参考答案：B

解析：

考点：预收账款科目

根据会计的相关规定，预收账款不多的企业可以不设置“预收账款”科目，而直接将预收的货款记入“应收账款”科目的贷方。故选B。

单项选择题

目赤肿痛属肝胆火盛者在基本处方的基础上可加（）。

A．少商、上星

B．合谷、太冲

C．风池、太阳

D．行间、侠溪

E．睛明、太阳
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补全对话，情景问答
从方框中选择适当的选项完成对话。
A. Let's go in the afternoon.
B. He likes Jackie Chan very much.
C. I'm going to see a Jackie Chan's film.
D. I'd like to go to a football match.
E. When is the film?
Karl: Hello, Jack. What would you like to do this morning?
Jack:     1       
Karl: Oh, I don't like football. When are you free (空闲的)?
Jack: This evening and tomorrow.
Karl: Good.    2     Would you like to go with me?
Jack: That's a great idea. What's the name of it?
Karl: Looking for Jackie (《寻找成龙》).
Jack:    3   
Karl: Tomorrow, in the afternoon and in the evening.
Jack:    4   
Karl: OK. Let's ask Sam to go with us tomorrow.    5   
1._____ 2._____ 3._____ 4._____ 5._____
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