【单选题】【消耗次数：1】
下列属于流动负债的是（ ）
①
预付账款
②
预收账款
③
应付债券
④
长期应付款
参考答案：
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相关题目
【判断题】
流动负债是指将在1年或者超过1年的一个营业周期内，需要以流动资产或增加其他负债来抵偿的债务，主要包括短期借款、应付票据、应付账款、预收账款、应付职工薪酬、应付股利、应付利息、应交税费和其他应付款等
①
正确
②
错误
【判断题】
预付款项不多的企业，可以将预付的款项直接记入“应付账款”的借方，不设置“预付账款”科目。但在编制会计报表时，要将“预付账款”和“应付账款”的金额分开列示。 （ ）
①
正确
②
错误
【单选题】
应付账款附有现金折扣的，应按照扣除现金折扣前的应付款总额入账。因在折扣期限内付款而获得的现金折扣，应在偿付应付账款时冲减（ ）。
①
制造费用
②
管理费用
③
财务费用
④
销售费用
随机题目
【单选题】
6.I have taught to be very ______ about my manners at parties.
①
elaborate
②
conscientious
③
careful
④
conscious
【单选题】
10.This 1998 incident is timely ______ of the threat that a market economy may face.
①
caution
②
notice
③
remainder
④
reminder
【单选题】
14.If you move to the left, you _______able to see the church.
①
will be
②
were
③
are
④
have been
【单选题】
3.This little girl began to show the sign of ______ her brother in spoken English.
①
better
②
surpassing
③
exceeding
④
beyond
【单选题】
8. As a part of______ process, gradual loss of hearing ability can be difficult to deal with.
①
aging
②
aged
③
old
④
elderly
【单选题】
5.Sometimes animals can _______ the coming disaster, so they can protect themselves.
①
imagine
②
taste
③
sense
④
ignore
【单选题】
13.Oil floats if you ______it on water.
①
will pour
②
are going to pour
③
pour
④
poured
【单选题】
22. When a fire ______ at the National Exhibition in London, at least ten priceless paintings were completely destroyed.
①
broke off
②
broke out
③
broke down
④
broke up
【单选题】
23. Realizing that he hadnt enough money and ______ to borrow from his father, he decided to sell his watch.
①
not wanted
②
not to want
③
not wanting
④
. wanting not
【单选题】
20.The girl’s voice was so low that we could ________ hear her.
①
seldom
②
almost
③
only
④
hardly