第14题: [单项选择]当企业收到预付款时,正确的会计处理是( )。 A. 借:主营业务收入 B. 借:银行存款 C. 借:银行存款 D. 借:银行存款 参考答案:B 答案解析:预收账款属于资产类科目,企业收到预付款时,则银行存款或现金增加,预收账款减少。因此借方应为银行存款或现金,贷方应为预收账款。
A. Speak very loudly. B. Ask questions frequently. C. Vary tone, volume, and speed of speech. D. Limit the speech to fifteen minutes. 参考答案:C 答案解析:[听力原文]14-17 Today we are going to practice evaluating a main tool used when addressing groups