第十四章的知识聚焦

第十四章应付款项?一、单项选择题?1.“应付账款”账户的期初贷方余额为78000元，本期借方发生额为60000元，本期贷方发生额为94000元，该账户期末余额为【A】元。?A.112000?B.138000?C.44000?D.232000【答案解析】：应付账款...

三、判断题?1.预付款项情况不多的企业，可以不设置“预付账款”科目，而直接通过“应付账款”科目核算。【】?Y.对?N.错?2.企业在采购材料时，收料在先，付款在后;若材料发票凭证都已收到，可通过“应收账款”核算。【】?Y.对?N...

第十四章应付款项判断题1.企业应支付的各种赔款不通过“应付账款”核算。（）2.企业应付租入包装物的租金，应在“应付账款”账户中核算。（）3.为银行承兑汇票支付的手续费，应记入到财务费用中核算。（）4.企业到期无力偿付的商业承...

二、多项选择题?1.企业偿还应付账款23200元，其中以现金偿还200元，以银行存款偿还23000元。分录涉及的科目及金额有【BCD】。?A.应付账款22800元?B.库存现金200元?C.应付账款23200元?D.银行存款23000元【答案解析】：本题...

ColonelBrandon'spartialityforMarianne,whichhadsoearlybeendiscoveredbyhisfriends,nowfirstbecameperceptibletoElinor,whenitceasedtobenoticedbythem.Theirattentionandwitweredrawnofftohismorefortunaterival...

Whenthatbusinesswasover,heappliedtoMissBingleyandElizabethfortheindulgenceofsomemusic.MissBingleymovedwithalacritytothepiano-forte,andafterapoliterequestthatElizabethwouldleadtheway,whichtheotheraspol...

"Elinor,"criedMarianne,"isthisfair?isthisjust?aremyideassoscanty?ButIseewhatyoumean.Ihavebeentoomuchatmyease,toohappy,toofrank.Ihaveerredagainsteverycommon-placenotionofdecorum;Ihavebeenopenandsinc...

"IndeedIdonotdare."“果真不敢。”Elizabeth,havingratherexpectedtoaffronthim,wasamazedathisgallantry;buttherewasamixtureofsweetnessandarchnessinhermannerwhichmadeitdifficultforhertoaffrontanybody;and...

《黑子的篮球》故事主要围绕两位主人公--被誉为第六位“奇迹世代”的黑子哲也以及从美国归来的天才篮球选手火神大我展开，两人在球场上是光与影的搭档。相遇后的他们将挑战其他五位“奇迹世代”。注意事项：1.填空。2.没...

《黑子的篮球》故事主要围绕两位主人公--被誉为第六位“奇迹世代”的黑子哲也以及从美国归来的天才篮球选手火神大我展开，两人在球场上是光与影的搭档。相遇后的他们将挑战其他五位“奇迹世代”。注意事项：1.填空。2.没...

Atthatmomenttheyweremetfromanotherwalk,byMrs.HurstandElizabethherself.他们正谈得起劲和时候，忽然看见赫斯脱太太和伊丽莎白从另外一条路走过来。"Ididnotknowthatyouintendedtowalk,"saidMissBingley,insomecon...

O!howmuchmoredothbeautybeauteousseem啊，有了真赋予的甜美的化妆，Bythatsweetornamentwhichtruthdothgive.美还会展示出多少更多的美。Theroselooksfair,butfairerweitdeem艳丽玫瑰有了活在花朵中的芬芳，Forthatsweetod...

"HowdelightedMissDarcywillbetoreceivesuchaletter!"“达西小姐收到了这样的一封信，将会怎样高兴啊！”Hemadenoanswer.他没有回答。"Youwriteuncommonlyfast."“你写信写得这样快，真是少见。”"Youaremistaken.Iwr...

InMrs.Dashwood'sestimationhewasasfaultlessasinMarianne's;andElinorsawnothingtocensureinhimbutapropensity,inwhichhestronglyresembledandpeculiarlydelightedhersister,ofsayingtoomuchwhathethoughtonevery...

"Perhaps,"saidWilloughby,"hisobservationsmayhaveextendedtotheexistenceofnabobs,goldmohrs,andpalanquins."“也许，”威洛比说，“他还可以扯得远点，说起从印度回来的财主、莫赫尔金币和东方轿子。”"Imayventur...

Marianne'spreserver,asMargaret,withmoreelegancethanprecision,styledWilloughby,calledatthecottageearlythenextmorningtomakehispersonalenquiries.HewasreceivedbyMrs.Dashwoodwithmorethanpoliteness;withaki...

"Toyieldreadily--easily--tothepersuasionofafriendisnomeritwithyou."“说到随随便便地轻易听从一个朋友的劝告，在你身上可还找不出这个优点。”"Toyieldwithoutconvictionisnocomplimenttotheunderstandingofeit...

"Donotboastofit,however,"saidElinor,"foritisinjusticeinbothofyou.Heishighlyesteemedbyallthefamilyatthepark,andIneverseehimmyselfwithouttakingpainstoconversewithhim."“不过，不要过甚其词，”埃丽诺说，“...

Itwasonlynecessarytomentionanyfavouriteamusementtoengagehertotalk.Shecouldnotbesilentwhensuchpointswereintroduced,andshehadneithershynessnorreserveintheirdiscussion.Theyspeedilydiscoveredthattheirenjo...

"Nay,"criedBingley,"thisistoomuch,torememberatnightallthefoolishthingsthatweresaidinthemorning.Andyet,uponmyhonour,IbelievedwhatIsaidofmyselftobetrue,andIbelieveitatthismoment.Atleast,therefore,Idi...

THEdaypassedmuchasthedaybeforehaddone.Mrs.HurstandMissBingleyhadspentsomehoursofthemorningwiththeinvalid,whocontinued,thoughslowly,tomend;andintheeveningElizabethjoinedtheirpartyinthedrawingroom.Thelo...

来，还是跟着之前的英语单元，接下来，小编给大家准备了九年级英语第十四、十五单元重难点,欢迎大家参考与借鉴。九年级英语第十四、十五单元重难点一、疑点难点1.Haveyouturnedoff1yourradio?你关掉收音机了吗?疑点：turnoff...

"ThatwillnotdoforacomplimenttoDarcy,Caroline,"criedherbrother--"becausehedoesnotwritewithease.Hestudiestoomuchforwordsoffoursyllables.--Donotyou,Darcy?"她的哥哥嚷道：“这种恭维话可不能用在达西身上，珈...

Eraeloctavodíademiaveríaeneldesiertoyhabíaescuchadolahistoriadelcomerciantebebiendolaúltimagotademiprovisióndeagua.—¡Ah—ledijealprincipito—,sonmuybonitostuscuentos,peroyonohereparadomiav...

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