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______是与权责发生制相对应的一种会计基础，它是以收到或支付的现金作为确认收入和费用等的依据。
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广州市松下科技公司2009年1月份发生的经济业务如下：要求：根据上述经济业务编制会计分录。 收到海北公司还来前欠的销货款80000元，其中30000元直接归还短期借款，其余存入银行
广州市松下科技公司2009年1月份发生的经济业务如下：要求：根据上述经济业务编制会计分录。 采购科王楠出差，预借差旅费2000元
某企业发生的如下经济业务，请编制会计分录。请做出向银行提取现金、发放工资、代扣款项的会计分录。 出租场地收到现金8000元
Directions:In this part there are 4 passages followed by questions or unfinished statements, each with four suggested answers. Choose the one you think is the best answer. Mark your choice’ on the Answer Sheet by drawing with a pencil a short bar across the corresponding letter in the brackets.Passage OneTheme-park-hound bargain seekers would be wise to spend some time surfing online before they get in line at the parks this summer.A growing number of these attractions now allow customers to print e-tickets at home with large discounts off the gate price, in part to spur attendance that has declined in recent years.After boom times in the late 1990s, theme park attendance began to decrease, with an overall decline of about 400% over the past few years at North America’s 50 most-visited establishments, says James Zoltak, editor of Amusement Business."The boom was off the rose as we turned the comer into 2000, so there’s more discounting now," he says.Discounting isn’t new to an industry that has longer partnered with other commercial enterprises, such as soft drink companies, to offer deals. But e-ticketing adds a new opportunity that not only brings savings but convenience as well, since it allows visitors to avoid the line at the gate."If you can get in early before the lines fill up, you’re getting more for your money," says Robert Niles of the website Theme Park Insider. The last sentence of this passage is based on the idea that （）.
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