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【多选题】
关于短期借款，下列说法正确的有()。A.
短期借款是指小企业向银行或其他金融机构等借入的期限在1年内的各种借款
B.
小企业在应付利息日，应当按照短期借款合同利率计算确定的利息费用，借记“财务费用”科目，贷记“应付利息”等科目
C.
小企业持未到期的商业汇票向银行贴现，贴现息，借记“管理费用”科目
D.
小企业短期借款到期偿还本金时，借记“短期借款”科目，贷记“银行存款”科目
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【单选题】听力原文：W: What do you do, Mr. Green? M: I work in a factory. Q: What does Mr. Green do? (22)
A.
A teacher.
B.
A worker.
C.
A student.
【单选题】Q: What does Mr. Kibara find about purple tea?
A.
It does not have a stable market.
B.
It has made tea farmers' life easier.
C.
It does not bring the promised health benefits.
D.
It has been well received by many tea drinkers.
【单选题】Q3: What does Mr. Smith show to Mr. Wang?
A.
A photo,
B.
A drawing.
C.
A price list
D.
A report.
【单选题】Q:What does Mr. Macri want to do?
A.
Tighten trade restrictions.
B.
Lift some financial controls.
C.
Carry out social welfare programs.
D.
Seek the help of economic reform.
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