企业预付下年度生产车间机器设备的修理费时，会使制造费用增加，应计入“制造费用”账户的借方，同时，贷记“银行存款”账户。 ()
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总分类账户对明细分类账户具有统驭控制作用：明细分类账户对总分类账户具有补充说明作用。总分类账与其所属明细分类账户在总金额上应当相等。 ()
A. 正确
B. 错误
What is the main idea of this passage？
A. The argument whether philosophy will ultimately be solved by science or not
B. The importance of learning philosophies, especially the history of philosophy.
C. The difference between philosophy and science.
D. A discuss about how to set a proper attitude towards future.
Which of the following statements is true according to the passage？
A. Clever animals can do all the things that small children can do.
B. The apes always knew how to get the banana when they saw either the banana or the stick.
Children know the words "banana" and "stick" which help them bear the banana and the stick in mind.
D. The apes can do things like human beings if they can think.
资产负债表的“年初数”，一般应根据上年末资产负债表的“期末数”填列。()
A. 正确
B. 错误
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