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【多选题】
下列关于负债的表述中，正确的有（）。A.
交易性金融负债按照公允价值和交易费用进行初始计量
B.
采用售后回购方式融资的，对于回购价格与原销售价格之间的差额，回购期间按期转销、确认利息费用，借记"其他应付款"科目，贷记"财务费用"科目
C.
应付经营性租入固定资产的租金应该通过"其他应付款"科目核算
D.
"交易性金融负债"的期末贷方余额反映企业承担的交易性金融负债的历史成本
E.
应付票据与应付账款虽然都是由于交易而引起的流动负债，但应付账款是尚未结清的债务，而应付票据则是一种期票，是延期付款的证明
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举一反三
【单选题】Beef is healthy ______ and juice is a healthy ______ . [ ]
A.
drink; food
B.
drink; drink
C.
food; drink
D.
food; food
【单选题】No.14
A.
She is over the speed limit.
B.
She is on the wrong way.
C.
She is making a phone call.
D.
She is smoking while driving.
【单选题】Which of the following policies is NOT included in the British foreign trade policies?
A.
Generally, it has been adopting free trade policy.
B.
There are 7 free trade zones, where the government allows goods to be stored for shipment without tariffs or import duties.
C.
The government tends to have free trade policies for competitive enterprises in the UK.
D.
The government tends to have protective trade policies for foreign-market-oriented enterprises in the UK.
【单选题】The main difference between cancelable insurance policies and non-cancelable policies is______.
A.
the cost
B.
limitations
C.
valid term
D.
policyholder's age
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