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—Did you telephone the manager's office—Yes, he（）back before tomorrow noon
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某企业6月份短期借款的期末贷方余额为100000元，本期增加额为180000元，本期减少额为160000元，则该账户的期初余额为（）。
某企业职工预借差旅费时应借记（）。
We develop our impressions of other countries and their people through books, movies, television, newspapers, magazines, fellow students, and friends. But is there really any substitute for first-hand experienceCome, spend a summer studying in the U. S. A, and get to know a people and a land which are incredibly rich in their variety and vitality. You may end up on an urban campus or a warm one, in San Francisco or St. Louis. But whatever your experience is, it will be firsthand personal, alive, and unforgettable !If you spend a summer studying in the U. S. A, you’ll have advantages which the tourist never will. Not only will you learn the subject matter of your choice, but you’ll gain an understanding of the American educational system as will. You’ll experience the culture of the people and the dynamics of your physical environment. But above all, as a student, you’ll have a chance to meet Americans, get to know us, communicate, exchange ideas and opinions, and hopefully form friendships that will endure beyond the length of your stay in the U. S. A.The following articles will help you in deciding which summer program to choose, what to bring, and how to adjust to life in the U. S. A. but the first and most important decision is one which you can make right now. Why not say, This summer, I’ll be studying in the U. S. A! The article following this passage would probably be（）
下列不能作为原始凭证核算的是（）。
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