第4题: [单项选择]It is well known that the first ______ can only work hard planting young trees for a new business, while the following people may obtain the successful fruits. A. practitioners B. amateurs C. forerunners D. managers 参考答案:A
第20题: [单项选择]存货清查中,盘盈的存货,若不是发货方多发的,应( )。 A. 冲减“管理费用”或“销售费用” B. 贷记“营业外收入” C. 贷记“其他业务收入” D. 贷记“本年利润” 参考答案:A 答案解析:[解析] 存货清查中,盘盈的存货,若不是发货方多发的,应冲减“管理费用”或“销售费用”。