A、過剩現金

B、預付押金

C、獲得現金

D、期初現金余額

A、做財務記錄

B、財務記錄

C、財務健康

D、應付賬款

A、短期債務

B、優先股權益

C、廠房和設備

D、以上都不對。

A、應付銷售稅

B、應付賬

C、應收賬

D、應付銀行貸款

A、市盈率

B、每股盈利

C、存貨周轉期

D、存貨周轉率

A、結賬后試算平衡

B、轉回分錄

C、過賬

D、試算平衡表

A、total expens

B、total sales

C、total revenue

D、net sales

Directions: Translate the following text into Chinese.

The writers' conference is a peculiarly American institution, combining an ethic of self-reliance and self-improvement with the sunny conviction that all things worth having can be bought or taught. Writers' conferences, like the M. F.A. programs and other writing courses that have spread in American universities since the middle of the 20th century —there are now upwards of two hundred and fifty of them —are predicated on the principle that the ability to write does not depend solely upon God-given talent but can be acquired. The price of a Bread Loaf education is eighteen hundred dollars for tuition and room and board, though about a third of the students receive scholarships. The most celebrated writers' program in the country, the Iowa Writers' Workshop, established the industry's ruling metaphor, which is that writing is something like wood-working: you put on your apron, roll up your sleeves, and practice your craft. Iowa has also helped popularize an unfortunate neologism, "workshop" as a transitive verb, the use of which is endemic to a place like Bread Loaf (for example, the sentence "My writers' group workshopped the hell out of this poem, but I still have to resolve some enjambment issues".)

A、我們永遠都不應忘記這樣一個事實，即會計是向使用者提供經濟信息的，所以會計本身也是一種服務。

B、我們永遠都不應忘記這樣一個事實，即會計是向信息使用者提供經濟信息的，所以會計本身也是一種服務。

C、我們永遠都不應忘記這樣一個事實，即會計是向信息使用者提供經濟信息的，本身也是一種服務。

D、以上答案都不對。