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[单选题]
下列关于账户结构的说法中正确的是（ ）
A
负债借方登记增加数
B
负债类贷方登记增加数
C
净资产借方登记增加数
D
支出类借方登记减少数
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参考答案
试题答案：
A
答案解释：
负债类借方登记减少数；净资产借方登记减少数；支出类借方登记增加数。
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英国的日间托儿所由（）领导。
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Directions:There are five reading passages in this part. Each passage is followred by four questions. For each question there are four suggested answers markedA, B，C and D. Choose the best answer and blacken the corresponding letter on the A nswer Sheet.Passage One Debate is a valuable way to practise communicating. It can a1so bring long lasting rewards, especially for people working with Western businesses. The main activity of debate is presenting one’ s opinion and suppmting it with evidence, such asstatistics or facts. It is a way of per suasive communication.Charles Lebeau helped create the' Discover Debate" method. He says debate is important to understanding how people communicate in Western business. Successful debaters learn how to give their opinkm, reasans and support.^ What we are trying todo is to develop a kind of thinking or approach to discussion and how to inter act(交流) with someone else' s opinion, rather than brush their opinion aside.Debate skills are also important in selling a product, he says. In that si tuation, the judges are the customem." So on Monday, for example， one company may come in and present their case to the customer and they" 11 make as strong a ease as they can. 0n Tuesday, the next day, another company will come in and present their ease to the customer. Usually the party that can present the strongest case wins”Debate also strengthens critical thinking. In other words， it helps students 1 earn to ask questionsand try to understand someone’ s reasons and evidence. lift .Lebeau points out that successful debaters learn to listen carefully to what other people are saying. Then, they look for the weak points in someone else’ s opinionor argument. He says debate teaches a systematic way of questioning.Successful debaters also learn to think from someone else' s point of view. Mr. Lebeau says debate can help broaden the mind." There's an expression in English : don' t criticize another person before you have walked in their shoes. I think the wonderful thing about debate is, it puts us in another person’ s shoes.
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