题目内容
企业采用出包方式构建固定资产，按合同规定预付的工程款应通过（)账户核算。
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对于建造固定资产的借款利息，在固定资产达到预定可使用状态前发生的应借记（）账户。
Short ConversationsYou're going to hear five short conversations. Listen carefully and choose the right answers to the questions you hear.1.[音频]a. Watching TV.b. Studying English.c. Doing a Chinese test.d. Reviewing his Chinese lessons.2.[音频]a. Write a history paper for the woman.b. Help the woman with her history lesson.c. Help the woman finish her history paper.d. Tell the woman how to write a history paper quickly.3.[音频]a. The English Department.b. The French Department.c. The German Department.d. The school library.4.[音频]a. After his class is over.b. After four o'clock today.c. In a few minutes.d. Sometime after four tomorrow afternoon.5.[音频]a. His mother forgot to wake him up.b. He doesn’t have a clock to wake him up.c. He sleeps too late.d. He sleeps too much.
掌握道德修养的正确方法有（）
下列各项应作为企业固定资产核算的是（）
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