The author says, "Just your luck. you face the stiffest competition in the history of college admissions, "because ______.
A. he is just trying to be humorous
B. he is jealous of your opportunity
C. he thinks that you should be honored to compete with other worthy applicants
D. he thinks this situation is favorable for universities
查看答案
企业在国家拨款项目完成时,对于拨入的款项,企业应作的会计分录为()。
A. 借:其他应付款贷:资本公积———拨款转入
B. 借:资本公积———拨款转入贷:其他应付款
C. 借:专项应付款贷:资本公积———拨款转入
D. 借:资本公积———拨款转入资:专项应付款
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