关于资产负债表栏目填列方法的说法中错误的是( )。
A. 货币资金根据库存现金、银行存款和其他货币资金三个账户期末余额合计数填列
B. 存货根据存货期末余额减去存货跌价准备账户期末余额后的差额填列
C. 固定资产根据期末固定资产账户余额减去累计折旧账户余额填列
D. 应收账款根据应收账款、应付账款所属的各个明细账户的借方余额合计数填列
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The government levies different kinds of taxes so that
A. the rich have to pay more and the poor less.
B. a wider range of taxpayers can be included.
C. each of three levels of government could get tax money.
D. the burden of taxes falls evenly on everybody.
对企业进行短期偿债能力分析时，常用的流量指标是( )。
A. 流动比率
B. 速动比率
C. 现金比率
D. 现金流动负债比率
Which of the following best summarizes the text
As the UN hesitates, the poor take action.
B. Progress in environmental protection has been made since the Rio Summit.
Climate changes can no longer be neglected.
D. The decline of earth's life-support systems has been halted.
The reason that the Turkish ruler collected a dining tax is to pay for
A. the inconvenience for him to put on and take off clothes.
B. the damage that eating did to his teeth.
C. his efforts to cut the food into pieces.
D. the decay of his teeth because of sugar.
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