第1题: [单项选择]Gently ______ her words were spoken, there was no mistaking that she was displeased. A. although B. as C. so D. what 参考答案:B 答案解析:as,though,that引导的让步状语从句,可将从句中表语或状语置于句首。如:Rich as he is,I don't envy him.尽管他有钱,但我不羡慕他。此时,若表语是名词,则前置时不
第5题: [单项选择]企业确认分期付息、到期还本应付债券应计提的利息时,应根据款项的不同用途和确认要求,分别借记“财务费用”、“在建工程”等科目。贷记( )科目。 A. 长期待摊费用 B. 应付利息 C. 应收利息 D. 应付债券——应计利息 参考答案:D 答案解析:[解析] 企业确认分期付息、到期还本应付债券应计提的利息时,应根据款项的不同用途和确认要求,分别借记“财务费用”、“制造费用”、“在建工程”、“研发支出”等科目,贷记“应付债券——应计利息”科目。