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一般情况下，应收账款的入账金额是买卖双方成交时的实际金额，另外还要考虑()折扣、()折扣影响因素。

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The word "dissolve" in Paragraph 2 can be substituted by______.

A. diffuse
B. vanish
C. saturate
D. disintegrate

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编制资产负债表时，若“预提费用”科目为借方余额，应将其并入()项目。

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目标利润的决策方法有()、()等。

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The difference between what happed in the 1970s and what is happening now is that ______.

A. much more oil was produced back in the 1970s than today
B. microscopic control is much better nowadays than in 1970s
C. current oil market have cushions thanks to governments" stockpiles
D. the oil situation enjoyed a more stability 40 years ago

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