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【单选题】
2019年9月1日,某企业向银行借入资金350万元用于生产经营,借款期限为3个月,年利率为6%,到期一次还本付息,利息按月计提,下列各项中,关于该借款相关的会计处理结果正确的是( )。
A.
借入款项时,借记“短期借款”科目350万元
B.
每月计提借款利息时,贷记“财务费用”科目5.25万元
C.
每月计提借款利息时,借记“应付利息”科目1.75万元
D.
借款到期归还本息时,贷记“银行存款”科目355.25万元
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【简答题】收购(acquisition)
【单选题】King Lear banishes Kent because ( ).
A.
Kent has betrayed Lear.
B.
Kent shows support to Goneril.
C.
Kent show support to Cordelia.
【单选题】Language acquisition refers to the child ’s acquisition of his ____.
A.
first language
B.
second language
C.
foreign language
D.
target language
【单选题】In William Shakespeare's King Lear,as the extent of Lear's folly becomes ever clearer,he rages at his impotence and goes mad.
A.
inability
B.
dilemma
C.
insecurity
D.
stupidity
【单选题】King Lear banishes Kent because ( ).
A.
Kent has betrayed Lear.
B.
Kent shows support to Goneril.
C.
Kent has betrayed Cordelia.
D.
Kent show support to Cordelia.
【简答题】ATS列车自动监控系统,分为()控制层和()控制层。
【单选题】Retained Earnings at the date of acquisition are called
A.
‘Pre-Acquisition Profits’.
B.
‘Post-Acquisition Profits’.
【单选题】Which is not a tragedy in the following?
A.
Hamlet
B.
Romeo and Juliet
C.
King Lear
【单选题】上颌窦穿刺冲洗治疗的进针部位为
A.
上鼻道
B.
中鼻道
C.
下鼻道
D.
总鼻道
【简答题】注射机的标准中,大多以____来表示注射机的主要特征;
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