第19题: [单项选择]下列各项中,不会导致应收账款账面价值发生变化的是( )。 A. 收回存出保证金 B. 计提应收账款坏账准备 C. 收回应收劳务款 D. 收回已转销的坏账 参考答案:A 答案解析:[解析] 企业收回存出保证金,应借记“银行存款”,贷记“其他应收款”科目。
第20题: [单项选择]Questions 18--21 are based on the following passage. Why the Toluker Prison called an open prison A. The prison gates are always open. B. Its prisoner can work outside. C. The prison has no armed guards. D. The prison is open to the public. 参考答案:B 答案解析:[解析] 18-21 In the high mountain country outside the city of Toluker, there stands a prison. T