【判断题】【消耗次数：1】
短期借款利息在预提或实际支付时均应通过“短期借款”科目核算。（ ）
①
正确
②
错误
参考答案：
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相关题目
【单选题】
企业因日常业务经营需要向银行借入短期借款，利息按月预提、按季支付。下列各项中，预提借款利息应贷记的会计科目是（）。
①
应付利息
②
应付账款
③
合同负债
④
短期借款
【单选题】
下列项目中，关于“短期借款”科目说法错误的是（ ）。
①
本科目应当按照贷款单位和贷款种类进行明细核算
②
本科目期末贷方余额，反映事业单位尚未偿还的短期借款本金
③
本科目核算事业单位借入的期限在1年内（不含1年）的各种借款
④
银行承兑汇票到期，本单位无力支付票款的，按照银行承兑汇票的票面金额，借记“应付票据”科目，贷记本科目
随机题目
【多选题】
_____________ , computers can do many of the things we do, but faster and better.
①
In time
②
In fact
③
Actually
④
As a matter of fact
【多选题】
Its the_____________ coat that was stolen from me.
①
small
②
same
③
identical
④
identity
【多选题】
We_____________ from the facts.
①
drew a conclusion
②
reached a conclusion
③
came to a conclusion
④
started a conclusion
【多选题】
_____________ , he had to stay at home to look after her.
①
His mother being ill
②
His mother ill
③
Although his mother was ill
④
As his mother was ill
【单选题】
I must____________ you that if you do this again you will be punished.
①
waste
②
worry
③
warn
④
weep
【单选题】
Of course she ___________ what youve done.
①
is pround of
②
finds a way
③
takes off
④
fights for
【单选题】
Ted: I’m very sorry for stepping on your foot.Chark: __________ It’s very crowded on the bus.
①
Don’t worry.
②
Thats all right.
③
Im fine.
④
Take it easy.
【单选题】
Sally: You look great in this red dress! Jennifer: __________
①
No, its not. Yours looks better.
②
No, I dont like it very much.
③
I quite agree with you.
④
Thank you. Its my favorite.