企业赊购商品确认应付账款后，对于实际享受的现金折扣，应当（）

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问题单项选择题

企业赊购商品确认应付账款后，对于实际享受的现金折扣，应当（）。

A.冲减当期销售费用

B.冲减当期商品成本

C.冲减当期财务费用

D.冲减当期主营业务成本

答案

参考答案：C

解析：对于实际享受的现金折扣应当冲减当期财务费用。

单项选择题 A1型题

新生儿出生后2～4天内生理性体重可下降（）

A.2%

B.5%

C.8%

D.11%

E.14%

听力题

小题1:This is one of the ________(big) rabbits in the world. He eats 12 carrots, six apples and two cabbages every day.

小题2:My neighbor Helen never talks to me. She is so ______（friendly）

小题3:As we know, Zhang Jiajie is famous for the different _______ (shape) of mountains.

小题4: David is good at drawing and he’s going to be an _______(art) when he grows up.

小题5:The ______(wonder) ocean is the largest habitat in the world.

小题6: If people don’t have breakfast in the morning, they will feel tired and get angry ______(easy)