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二、Part B:用方框内所给的A.B.C.D.E五个句子完成以下对话.Dialogue1Xiaonian: Hi! Johnson. Long time no see!(1) __________Johnson:Not bad. I just came back from my Basketball Club.Xiaonian: ( 2)__________Johnson: Yes, it’s a new club next to the tall building. Why not join us, Xiaonian?Xiaonian: I’d love to. I enjoy playing basketball.Johnson: (3)__________Xiaonian: Any healthy person can join.Johnson: I see. (4) __________Xiaonian: 100 yuan once.Johnson: (5) __________. I have to find a cheaper one.A:It’s a little expensive.B:How are you?C:How much is the fee?D:Is it near here?E:What are the qualifications?

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Dialogue2Tang Hua: Hello! This is Tang Hua speaking.Mary: (1) __________Tang Hua: May I ask who is calling please?Mary: This is Mary from No.1 Vocational School.Tang Hua: (2) __________( A moment later)Tang Hua: Sorry, Lucy isn’t in at the moment. (3) __________Mary: Ok,please tell her to call me later.Tang Hua: All right. (4) __________Mary: My telephone number is 0591-62789008Tang Hua: OK. I will tell her.Mary: Thank you. (5) __________Tang Hua: Goodbye.A:Can I take a message?B:Hold on please.C:What’s your telephone number?D:Can I speak to Lucy,please?E:Goodbye.

行政事业单位的长期负债包括()。

A. 短期借款
B. 应付职工薪酬
C. 应交税费
D. 预计负债

下列关于应缴财政款的表述,正确的是()。

A. 单位按照国家税法等有关规定应当缴纳的各种税费属于应缴财政款
B. 该科目期末余额反映单位已上缴财政的款项
C. 单位上缴应缴财政的款项时,贷记“应缴财政款”科目
D. 在财政国库集中收付制度下,缴款人应将应缴财政的款项直接缴入财政国库或财政专户

下列关于应付职工薪酬的账务处理,正确的是()。

A. 因解除与职工的劳动关系而给予的补偿,借记“业务活动费用”科目
B. 计提从事专业及其辅助活动之外的经营活动人员的职工薪酬,借记“其他费用”科目
C. 单位计算确认当期应付职工薪酬时,计提从事专业及其辅助活动人员的职工薪酬,借记“业务活动费用”科目
D. 单位按照税法规定代扣职工个人所得税时,贷记“应交税费”科目

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