题目内容

应付账款如果出现借方余额代表的是预付账款。

A. 对
B. 错

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企业购买货物附带现金折扣,则应按照扣除现金折扣后的金额作为应付账款的总额入账。

A. 对
B. 错

Look at the title of the text and make a prediction about the text. Discuss with your partner about your choices.What is the text probably about?

A. New friends, courses and social life at a college.
B. Life at home and household work.

Who might be the writer?

A new female teacher.
B. A new female student.

What type of writing might be the text?

A. Fiction.
B. Nonfiction/ Factual.

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