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问题 单项选择题

"应收账款"科目明细账中若有贷方余额，应将其计入资产负债表中的（）项目。

A.应收账款

B.预收款项

C.应付账款

D.其他应付款

答案

参考答案：B

解析："应收账款"明细账贷方余额具有预收性质，应在资产负债表的"预收款项"项目中反映。

翻译题

Books are out best friends. They give us both knowledge and pleasure. With books, our life is interesting.84．Books are so great friends of ours that we can turn to them for help whenever we meet with difficulty.

However, we should make use of books. As there are bond of different kinds, we should read them in different ways.．In my opinion, some books are to be read carefully and we must think over and learn something from them. Some should be just looked through. There are a few books that we should never read, for they are not good for us.85．The most important thing that we must try to put what we learn from books to practice.
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填空题

若I={x|x≥-1，x∈Z}，则∁IN=______．
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