短文改错（共10小题；每小题1分，满分10分）

文中共有10处语言错误，每句中最多有两处。每处错误涉及一个单词的增加、删除或修改。

增加：在缺词处加一个漏字符号（∧）,并在其下面写出该加的词。

删除：把多余的词用斜线（\）划掉。

修改：在错的词下划一横线，并在该词下面写出修改后的词。

注意：1．每处错误及其修改均仅限一词；

2．只允许修改10处，多者（从第11处起）不计分。

Should students make the friends online? Some people say yes. The Internet helps make many friends. Chatted online, students can express their feelings and opinions more free, and even get help with their foreign language studies.

Others, however, think students should not. They say make friends online is waste of time, which should be spending more meaningfully on study. Moreover, some students get cheat when they try to meet the friend they made online.

It is my opinion which students should place their study, health and safe before other things. As for friendship, we can readily find them in our classmates and other people around us.

应付票据计提的应计未付的票据利息通过( )科目核算。

A．销售费用

B．应付票据

C．应付利息

D．管理费用