将现金存入银行时，一般应编制（）。
A. 现金收款凭证
B. 银行收款凭证
C. 银行付款凭证
D. 现金付款凭证
企业2017年12月21日以现金支付2018年全年的报刊费300元，根据有关凭证应作的会计分录是（）。
A. 借：管理费用——报刊费300；贷：库存现金300
B. 借：应收账款——报刊费300；贷：库存现金300
C. 借：预付账款——报刊费300；贷：库存现金300
D. 借：预收账款——报刊费300；贷：银行存款300
Which of the following statements about market segmentation is true?
A. It involves changing the identity of a product, relative to the identity of competing products, in the collective minds of the target market.
B. It is a process of evaluating each segment's attractiveness and selecting one or more to enter.
C. It is a process of creating an image or identity of the product in the minds of the target market.
D. It is a process of identifying and profiling(描述) distinct groups of buyers who differ in their needs and wants.
E. It is the quality of how marketers go to market with the goal of optimizing their spending to achieve good results.
Establishing and communicating the distinctive benefit(s) of the company's market offering for each target segment is called ________.
A. market research
B. market positioning
C. marketing effectiveness
D. market segmentation
E. market dominance
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