下列各项中，影响企业流动比率却不影响其速动比率的因素是（）。A．企业的存货增加 B．

招标人应当在投标有效期截止时限()日之前确定中标人。

A.10

B.20

C.30

D.60

根据对话内容，从多个选项中选出五个能填入空白处的最佳选项。

A. I’ll go and get it at your home.

B. It’s a very bad line.

C. That’s would be fine.

D. I’ll arrive between two and three.

E. Tomorrow morning if possible.

A: Hello!  3769808.

B: Hello, Kate. I'd like to borrow your Chinese dictionary. I lost mine this afternoon..

A: Sorry! 1_____ Could you speak a little clearly and slowly?

B: Yes. Could you lend me your Chinese dictionary? Mine is lost.

A: Surel When do you want it?

B: 2_____

A : But it is Sunday tomorrow. I won 't go to school.

B: 3_____

A: But I'll go to Miss Wang's home tomorrow. Could you come in the afternoon?

B: Certainly. 4_____

A:  5_____ I’ll wait for you.

B: Thank you. Bye.

按照企业所得税的有关规定，下列各项中不得确认为坏账损失的是( )。

A．逾期3年以上仍未收回的应收账款，且对方已确无偿债能力

B．关联方之间的往来账款

C．债务人被依法宣告破产，其剩余财产确实不足清偿的应收账款

D．符合条件的债务重组发生的债务重组损失

、现有六种物品：金属小刀片、塑料直尺、2B铅笔芯、食盐水、眼镜片、橡皮小明将它们分成两类，如下表所示。他是按照物质的哪种属性进行分类的【   】

第一类	第二类
金属小刀片、2B铅笔芯、食盐水、	塑料直尺、眼镜片、橡皮

    A．状态  B．颜色 C．硬度  D．导电性

企业确认收入后发生销售退回，如果是以前年度销售的，应冲减以前年度的销售收入。（）