负债不是企业资产的来源。 ( )

男，56岁，颈肩痛1个月，并向右手放射，右手拇指痛觉减弱，肱二头肌肌力弱。初步诊断是

A．颈椎病
B．肩周炎
C．肩袖综合征
D．臂丛神经炎
E．颈部劳损

选择恰当的词或短语并用正确形式填空

swim,  play ,  look happy,  be good at ,  read

wear glasses,   come from ，at weekends;  of course;  talk about;

小题1:Many of my classmates _____________ because they have poor eyesight(视力不好)

小题2:Amy and Daniel ____________swimming. They like swimming.

小题3:Yao Ming is good at playing basketball, and he is a good basketball ________.

小题4:--- He ___________ today. Why?

---Because today is his birthday.

小题5:Do you know Pat? Yes, I do , he’s in the  _________ Club.

小题6:----Where does he come from?  ----- He  ___________Suzhou..

小题7:Lily likes  __________   very much .  So he often goes swimming.

小题8:What do you often do ________?        --- I often watch TV all day.

小题9:Do you play football on weekends?      ---________.

小题10:Do they ________ their favourite badminton star?   

--- Yes. They like Lin Dan very much.

一家中国外贸公司向美国出口儿童玩具，并把所得到的10万美元的收入存入美国的银行，则应该在中国的国际收支平衡表中记录为( )。

A．经常账户、资本账户的借方同时记入10万美元
B．经常账户、资本账户的贷方同时记入10万美元
C．经常账户的借方记入10万美元，资本账户的贷方记入10万美元
D．经常账户的贷方记入10万美元，资本账户的借方记入10万美元

企业应当按照与重组有关的直接支出确定预计负债金额。直接支出包括将不再使用的厂房的租赁撤销费、市场推广、新系统和营销网络投入等支出。( )