企业计提短期经营借款利息时，应借记的会计科目是（）-湖北继续教育网网校

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[单选题]企业计提短期经营借款利息时，应借记的会计科目是（）

A财务费用b.管理费用c.制造费用d.销售费用

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1. 1. Questions 1 to 5 are based on the following passage：John had bought a packet of cigarettes just before we caught the train and he offered me one as we settled ourselves in our compartment. We were on our way back from a camping holiday；we had lived rough for over a fortnight and even a cigarette was a luxury at that moment.I felt in my pocket for a box of matches，but could not find any.“I haven't got any either，” said John.Sitting opposite to us was a man whose face was hidden by a newspaper.“Excuse me，sir，”said John，leaning across. “Could you give me a light，please？”The newspaper was lowered to reveal a rather elderly man with a stern face.“This is a no smoking compartment，”the man said. He indicated the notice near the window. We apologized and put away our unlit cigarettes.The man went on，in a rather more kindly way，to warn us against the dangers of smoking.“I speak as a doctor，”he concluded，and after that he went back to reading his newspaper.When he got out a few stations later，he left his newspaper behind him. We picked it up，eager to find out what had happened while we were on holiday.“Just look at this，”remarked John，pointing to a photograph. “it's the man who was sitting opposite us.” Underneath the photograph was an account of a lunatic （精神病者）who had recently escaped. It appeared that he liked to pretend to be a doctor.(10分)1.1 The friends had spent their holiday ______.(2分)A. on a boatB. in a tentC. on a farmD. with an aunt
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