题目内容

资本公积属于哪类账户

A. 资产类
B. 负债类
C. 所有者权益类
D. 共同类
E. 成本类
F. 损益类

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短期借款属于哪类账户

A. 资产类
B. 负债类
C. 所有者权益类
D. 共同类
E. 成本类
F. 损益类

某会计人员在填凭证时,误将50000元写成5000元,科目、方法无误,并已入账,月底结账时发现错误,正确的更正方法是()。

A. 划线更正法
B. 还原更正法
C. 补充登记法
D. 红字更改法

What are the advantages of rail freight transportation?( )

A. Fast delivery
B. Safe mode of transport
Cost effective
D. Reliable

Smaller locomotives transfer the rail cars from the ( ) to a classification yard, where each car is coupled to one of several long distance trains being assermbled there, depending on that car's destination.

A. wagons
B. sidings
C. cars
D. goods stations