根据《企业会计准则》的规定，企业在对长期借款进行明细核算时，应在“长期借款”科目下分别设置的二级科目有（）。
A.面值
B.本金
C.成本
D.利息调整
参考答案：B, D
解析：
企业借入长期借款并将取得的款项存入银行时，应借记"银行存款"科目，贷记"长期借款--本金"科目；如存在差额，还应借记"长期借款--利息调整"科目。AC两项不是长期借款的二级科目，故选BD。
假使你是班长，调查了同学们的健康状况，并且列出了调查表。请你根据调查表在活动中发言，倡导同学们要养成健康的习惯，并且给出一些建议。
Hello, everyone! It’s important for us to keep healthy. Many students are 71; it’s bad for our health. We shouldn’t 72 , like hamburgers and French fries. As for eyes, watching too much TV and spending much time playing computer games make our eyes near-sighted. Some students like eating sweet food, so they often have a 73. A few students sometimes have 74 because they never eat breakfast. If we want to keep in good health. I think we should 75. So let’s try to do it! |