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将于一年内到期的长期负债，应在资产负债表的“一年内到期的长期负债”项目单独反映。
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听力原文： The more children you have, the more likely you are to be obese (肥胖的), whether you are a mother or a father, researchers said Monday. At least among mothers, the risk of developing diabetes (糖尿病), high levels of fat in the blood and heart disease appears to climb with every additional baby born to the family. The relationship between the number of children and the risk of heart disease in both mothers and fathers forms a curve: the chances of heart disease appear lowest in parents of two children, then rise as the number of children increases. In families with two children, the addition of every new child increases the risk of heart disease among mothers by 30%, and among fathers by 12%.
Researchers said Monday that having more children will run more risks of developing______.
购入交易性金融资产时支付的交易费用应该计入交易性金融资产的成本中。
企业销售商品，预收的账款不在“销售商品、提供劳务收到的现金”项目反映。
某企业为小规模纳税人，销售产品一批，含税价格41200元，增值税征收率3%，该批产品应交增值税为1200元。
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