采购员李正报销差旅费600元，原借款500元，正确的会计分录为（）。

A．借：管理费用 500

库存现金 100

贷：其他应收款——李正 600

B．借：管理费用 600

贷：库存现金 100

其他应收款——李正 500

C．借：管理费用 100

贷：其他应收款——李正 100

D．借：库存现金 600

贷：其他应收款——李正 600

Do you have trouble remembering people’s names
Then maybe this is for you. When you worry about re-
membering people’s names and rack your mind when
you run down someone whose name you can’t remem- 62.______
ber, you’re probably only making matters better. What 63. ______
happens when you do that, is that your energy is diver-
ted to nervous energy that actually makes it more diffi-
cult with recall information. 64. ______
You may also have some bad habits that contribute
to your problem. Do you feel defensive when you meet
new people Are you absent-minded when listen to peo- 65. ______
ple telling you their names And do you try to remember66. ______
the names of every people you meet through the course
of the day and end up forgetting important ones while
remembering relevant ones Any of these factors could 67. ______
be interrupting your mind’s natural ability to retain
names.
What should you do then, in those occasions when68. ______
you meet new people Don’t bother repeating the name
over in your head. That only leads to anxiety. The best
thing to do is to enforce your memory by using a variety 69. ______
of senses to aid in memorization. The best thing to do is
to write the person’s name down after you have a chance
to be by yourself. The visual image of the name written
on paper combined with the memory of the person’s face
and the action of writing the name can reinforce the
partial pathways that create mental retention: The addi- 70. ______
tional sensory information will make it easier to recall
names and you’ll be more anxious when you meet people. 71. ______