第4题: [单项选择]He impressed all his colleagues as a vigorous man in the prime of his career( ). A. hot-tempered B. healthy C. friendly D. patient 参考答案:B
第5题: [单项选择]企业交纳增值税时,应借记的会计科目是( )。 A. 应交税费—应交增值税(进项税额) B. 应交税费—应交增值税(进项税额转出) C. 应交税费—应交增值税(出口退税) D. 应交税费—应交增值税(已交税金) 参考答案:D 答案解析:[解析] 企业交纳未交的增值税时应借记“应交税费一应交增值税(已交税金)”科目。