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下列各项中，属于非流动负债的有（）。

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Going Back to Its Birthplace
No sporting event takes hold of the world's attention and imagination like the Olympic Games. The football World Cup fascinates fans in Europe and South America;baseball's World Series is required viewing in North America; and the World Table Tennis Championships attracts the most interest in Asia.
But the Olympics belong to the whole world. Now, after travelling to 17 countries over 108 years, the summer Games are returning to Athens, the place where the first modern Olympics was held.
Participation in the Games is looked on not only as an achievement, but also as an honour. The 16 days between August 13 and 29 will see a record 202 countries compete,up from Sydney's 199. Afghanistan is back, having been banned from Sydney because the Taliban government didn't let women do sports. There is also a place for newcomers East Timor and Kiribati.
A total of 10,500 athletes will compete in 28 sports, watched by 5.3 million ticket-paying viewers as well as a television audience of 4 billion.
Athens is to use its rich history and culture to make the Olympics as special as possible. The Games will open with cycling events which start in front of the Parthenon and Acropolis monuments. The final event will be a historic men's marathon following the original route run by Phidippides in 490 BC to bring news of victory over the Persians.
The ancient stadium at Olympia, first used for the Games nearly three centuries ago, will stage the shot put competitions. And the Panathenian Stadium, where the first modern Olympics was held, is to host the archery （射箭） events.
If the well-known ancient sites deliver a great sense of history to the Games, the 39 new venues add a modern touch to the city of Athens. The main Olympic stadium, with a giant glass and steel roof, is the landmark （标志） building of the Olympics.
"We believe that we will organize a 'magical' Games," said Athens 2004 President Gianna Angelopoulos-Daskalaki. "Our history with the Olympic Games goes back nearly 3,000 years, and Athens 2004 could be the best ever."
第 16 题 The World Table Tennis Championships attracts the most interest in Asian countries.

A. Right
B. Wrong
C. Not mentioned

会计从业资格证书是具备会计从业资格的证明文件,在（）范围内有效.

某公司资金紧张，需向银行贷款500万元。公司经理请返聘的张会计对公司提供给银行的会计报告进行技术处理。张会计很清楚公司目前的财务状况和偿债能力，做这种技术处理很危险的，但在经理的反复开导下，张会计感恩于经理平时对自己的照顾，于是编制了一份经过技术处理后漂亮的会计报告，公司获得了银行的贷款。下列对张会计行为的认定中正确的是（）。

《总会计师条例》规定了总会计师的职责。（）是由总会计师负责组织的工作。