一、单项选择题1.下列各项,应通过“其他货币资金”科目核算的是()。A.信用证保证金存款B.备用金C.支票D.商业汇票2.A公司为一般纳税人企业,适用的增值税税率为17%。2012年2月,销售一批商品,增值税专用发票上标明的价款为60万元,为购买方代垫运杂费2万元,全部款项尚未收回。该企业确认的应收账款为()万元。A.60 B.62 C.70.2 D.72.23.甲公司将其持有的交易性金融资产全部出售,售价为3 000万元; First, the individual multiple-choice questions 1. The following, should be “other monetary funds ” subjects accounting is (). A. Credit guarantee deposit B. Reserve C. Check D. Commercial drafts 2.A companies for the general taxpayer enterprises, the applicable VAT rate of 17%. In February 2012, a batch of goods were sold. The price specified on the special VAT invoice was 600,000 yuan, and 20,000 yuan of miscellaneous fees were paid on behalf of the buyer. All the money has not been recovered yet. The company confirmed the accounts receivable () million. A.60 B.62 C.70.2 D.72.23. Company A sold all its tradable financial assets for sale at a price of 30 million yuan.