题目内容

东海公司2018年12月31日，支付第四季度借款利息20 000元（其中15 000元已预提）。

A. 借：应付利息15 000
B. 贷：财务费用5 000
C. 贷：银行存款20 000
D. 借：财务费用5 000
E. 借：银行存款20 000
F. 贷：应付利息15 000

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东海公司2018年12月31日，计提应由本月负担的短期借款利息5400元。

A. 借：财务费用5 400
B. 贷：财务费用5 400
C. 借：应付利息5400
D. 贷：应付利息5400

归还已到期的短期借款本金300 000元。

A. 借：银行存款 300 000
B. 借：短期借款 300 000
C. 贷：银行存款 300 000
D. 贷：短期借款 300 000

Henry James is considered as the founder of _______________ in American literature, and he stresses the "psychology" of human beings.

A. psychological realism
B. local colorism
C. critical realism
D. genteel realism

___________ by Henry James is his contribution of literature theory in which he emphasized that the aim of novels is to present life as it is.

A. Daisy Miller
B. The American
C. The Wings of the Dove
D. The Art of Fiction