单项选择题

企业溢价取得债权投资支付的交易费用，应借记的会计科目是（　　）。

A.债权投资——成本
B.债权投资——利息调整
C.投资收益
D.管理费用
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'Hi therE.How's it going?''Oh, fine, finE.How about this weather, huh?''Well, I guess we can always use the rain.'What's that? This story? Oh, just a little look at small talk. You know, those seemingly meaningless conversations you have dozens of times a day. Maybe you're waiting for the elevator. Or in a line at the bank. It all seems pretty trivial. Idle chatter about traffic doesn't do much more than fill the air with empty words that are quickly forgotten. But you should know that small talk actually has a big place in our lives.Pat Oliver, assistant professor on arts, says that, 'Left unchecked, small talk can be an invasion. It's so powerful. It does something to you.' 'Every morning after spending an hour and a half on the freeway I start the day with small talk with my secretary,' Oliver says, 'If I don't make small connection with another person, I can't work.'What causes it? As a rule, you're either trying to force something into your life, or you're using conversation as an invisible force field to keep them out. You can be wanting to connect with another person, and small talk is your introduction to more meaningful conversation.The way people use small talk is usually determined by where they happen to be at the timE.Take the elevator, for instancE.Now there's prime territory. Nobody knows anyone and there's no reason to start a conversation, but invariably, someone does. Making conversation in such peaceful social settings, according to Oliver, 'can confirm your territory. It's a way of feeling liked and accepteD.'The topics of small talk don't matter. In fact, you don't want anything more taxing than the weather or the traffiC.It's non-threatening talk in a threatening situation. However, the rules change quickly when you're with lots of people doing lots of talking.Let's say you're at a party. Now it's time to use small talk as a way of making others feel more comfortable around you, so you don't look silly standing by the food table alone all night.'Small talk'', as interpreted by the author, ______.A.is not as idle as it may seem to beB.is usually meaningless and therefore uselessC.has no real function in communication at allD.is restricted to certain topics only
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不定项选择题下列情形中，属于在中华人民共和国领域内犯罪的有( )。D.犯罪行为地与结果地均在中华人民共和国领域内
A.犯罪行为地在中华人民共和国领域内
B.犯罪结果地在中华人民共和国领域内
C.在中华人民共和国船舶或者航空器内犯罪
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