下列说法中，正确的是（）。
A.会计核算的内容是指特定主体的资金运动，包括资金的投入、资金的循环周转、资金的退出三个阶段
B.债权是企业收取款项的权利，一般包括各种应收和预收款项等
C.成本与费用是一样的，没有任何差异
D.企业的财务成果就是指某一时刻企业库存现金的金额
参考答案：A
解析：
银行存款每月至少同银行核对一次，贵重物资每月应盘点一次，债权债务每年至少核对一、二次。
When you wave to a friend, you are using sign language. When you smile at someone , you mean to be 16 . When you put one finger in front of your 17 , you mean“Be quiet.” Yet , people in different countries may use different sign languages. Once an Englishman was in Italy. He could speak 18 Italian. One day while he was walking in the street , he felt 19 and went into a restaurant. When the waiter came , the Englishman 20 his mouth , put his fingers into it and took them out again and moved his lips. In this way , he 21 to say , “Bring me something to eat.”But the waiter brought him a lot of things to 22 . First tea , then coffee , then milk , but no food. The Englishman was 23 that he was not able to tell the waiter he was hungry. He was 24 to leave the restaurant when another man came in and put his hands on his stomach. And this sign was 25 enough for the waiter. In a few minutes, the waiter brought him a large plate of bread and meat. At last the Englishman had his meal in the same way.
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