第22题:[多选题]下列关于应收账款周转率指标的说法中,正确的有()。 A. 营业收入指扣除销售折扣和折让后的销售净额 B. 应收账款包括会计报表中的“应收账款”和“应收票据”等全部 赊销账款 C. 应收账款为扣除坏账准备的金额 D. 该指标容易受季节性、偶然性等因素的影响 参考答案:ABD 应收账款应为未扣除坏账准备的金额
参考答案: When the blossoms of the scholar trees begin to cast their fragrant shade over the hot sidewalks of the city， one knows that summer has finally arrived in Bejing． The early-morning streets become rivers of brightly clad cyclists pedaling off to work．In the heat of August， when the temperature can climb as high as 38℃，young women put on low-cut sleeveless dresses and young men roll up their T-shirts to expose their chests．With no air- conditioning in private homes，everyone suddenly developes a possionate interest in the weather forecast，and the hot days slowly pass by to a chorus of sleepy complains about the heat． 答案解析: [详细解答] 译文可能适当进行再创造。通过再创造使文章充分发挥英文的魅力，来感染读者。另外，还有必要的删节，注重直译。在处理方法上，译者应充分考虑中英两种文字的特点，在贯通原文的基础，脱离开中
