“预付账款”账户用来核算企业因购买材料等而预付给供应单位的款项及其结算情况。该账户属于资产类账户，因此，该账户的期末余额一定在借方。
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“应付账款”该账户属于资产类账户
A. 对
B. 错
Mr. Zhang gave the textbook to all the pupils except__________who had already taken them.
A. the ones
B. ones
C. some
D. the others
The train__________she was travelling was late.
A. which
B. where
C. on which
D. in that
He has lost the key to the drawer__________the papers are kept.
A. where
B. in which
C. under which
D. which
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