【多选题】【消耗次数：1】
长期负债是指偿还期限在一年以上（不含一年）的债务，主要包括（ ）。
①
专项应付款
②
应付盈余返还
③
长期借款
④
应付剩余盈余
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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
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医院在原账的“长期借款”科目中核算了分期付息、到期还本的长期借款应付利息的，应当将原账的“长期借款”科目余额中属于分期付息、到期还本的长期借款应付利息金额转入新账的（ ）科目。
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应收账款
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长期股权投资
③
应付账款
④
应付利息
随机题目
【单选题】
Every time when I go back to my hometown, I usually spend two days ____ of my relatives.
①
going the rounds of
②
rounding up
③
making the rounds of
④
rounding on
【单选题】
he children （） many times not to play with fire.
①
told
②
have told
③
have been told
④
are being told
【单选题】
_______ girl dressed _______ black is her sister Rose．
①
A; in
②
A; on
③
The; on
④
The; in
【单选题】
Spitting on the ground is not only ______ but also harmful to others’ health.
①
blasting
②
banging
③
grabbing
④
disgusting
【单选题】
It was on the beach ______ Miss White found the kid lying dead.
①
that
②
this
③
it
④
which
【单选题】
The old houses are being pulled down to _______ a new office block.
①
make room for
②
make use of
③
take the place of
④
supply with
【单选题】
It is generally considered unwise to give a child ______ he or she wants.
①
however
②
whatever
③
whichever
④
whenever
【单选题】
Those who have applied for the post（）in the office.
①
are being interviewed
②
are interviewing
③
interviewing
④
to be interviewing
【单选题】
As we can no longer wait for the delivery of our order, we have to ____ it.
①
postpone
②
refuse
③
delay
④
cancel
【单选题】
establish a __________
①
new product
②
public company
③
sole trader
④
limited company