题目内容

下列各项中，企业应计入销售费用的有

A. 随同商品销售不单独计价的包装物成本
B. 销售过程中代客户垫付的运输费
C. 预计产品质量保证损失
D. 已销售商品成本

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下列各项中，企业应通过“营业外收入”科目核算的有

A. 盘盈周转材料
B. 转销确实无法清偿的应付账款
C. 转让商品使用权的使用费收入
D. 无法查明原因的现金溢余

下列各项中，属于企业营业外收入的有

A. 无法支付的应付账款
B. 接受固定资产捐赠
C. 无法查明原因的现金溢余
D. 出租包装物实现的收入

A poet and artist __________coming to speak to us about Chinese literature and paintingtomorrow.

A. is
B. are
C. was
D. were

The father as well as his three children ___________skating on the frozen river every Sunday afternoon in winter.

A. is going
B. go
C. goes
D. are going