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【单选题】
甲企业与乙企业签订销货合同规定:售价金额为200 000元,增值税额为34 000元;乙企业先支付全部价税款的60%,余款在货物交货后补付。甲企业设置“预收账款”账户,则甲企业收到补付款时,应编制的会计分录为A.
借:银行存款 93 600 贷:预收账款 93 600
B.
借:银行存款 93 600 贷:应付账款 93 600
C.
借:银行存款 93 600 贷:主营业务收入 93 600
D.
借:银行存款 93 600 贷:应收账款 93 600
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【单选题】Waikiki is one of the best beaches _____ surfing in Honolulu. [ ]
A.
to
B.
for
C.
with
D.
in
【单选题】The hotels are full, Japanese tourists throng the designer stores of Waikiki, and the unemployment rate is a mere 3% of the workforce. So what could possibly knock Hawaii, the 'aloha' or 'welcome' sta...
A.
Hawaii is in short of the hotels now.
B.
Japanese tourists account for the most part of the travelers.
C.
The unemployment rate in Hawaii is very low.
D.
Hawaii may change its 'welcome' policy.
【单选题】The hotels are lull, Japanese tourists throng the designer stores of Waikiki, and the unemployment rate is a mere 3% of the workforce. So what could possibly knock Hawaii, the 'aloha' or 'welcome' sta...
A.
Hawaii is in short of the hotels now.
B.
Japanese tourists account for the most part of the travelers.
C.
The unemployment rate in Hawaii is very low.
D.
Hawaii may change its 'welcome' policy.
【简答题】这些货物质量一般,但价格也还合理。(average quality, reasonable)
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