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【多选题】
下列关于应付账款的处理中，正确的有（）A.
货物与发票账单同时到达，待货物验收入库后，按发票账单登记入账
B.
货物已到，但至月末时发票账单还未到达，月份终了时暂估入账
C.
应付账款一般按到期时应付金额的现值入账
D.
企业采购业务中形成的应付账款，在确认其入账价值时不需要考虑将要发生的现金折扣
E.
企业采购业务中形成的应付账款，在确认其入账价值时要考虑将要发生的现金折扣
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A.
The growing crisis of inadequate retirement pensions for the future.
B.
The problem of providing adequate medical care for the elderly.
C.
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D.
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In a studio.
B.
In a clothing store.
C.
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D.
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A.
was
B.
are
C.
is
D.
were
【单选题】听力原文：M: Hello, and welcome to our program, 'Working Abroad'. Our guest this evening is a Londoner, who lives and works in Italy. Her name's Susan Hill. Susan, welcome to the program. You live in Flore...
A.
In a studio.
B.
In a clothing store.
C.
At a beach resort.
D.
At a fashion show.
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A.
By extending the enterprise.
B.
By using proprietary technology.
C.
By improving customer relationships.
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