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当前学科：建设工程经济
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我国《企业会计准则》规定，企业发生的交易或者事项导致其承担了一项负债而又不确认为一项资产的，应当在发生时确认为费用，计人（）。
A
营业外支出
B
资本公积
C
实收资本
D
当期损益
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Good Table Manners Manners play an important part in making a favorable impression at the dinner table. Here are some general rules： Napkin （餐巾） use The meal begins when the host unfolds his or her napkin. This is your signal to do the same， so place your napkin on your lap. Unfold it completely if it is a small napkin. Or in half， lengthwise （纵向地） ，if it is a large dinner napkin. If you need to leave the table during the meal， place your napkin on your chair as a signal to your server that you will be returning. Once the meal is over， place your napkin neatly on the table to the right of your dinner plate. Do not refold it. Use a napkin only for your mouth. Never use it for your nose， face or forehead. Use of utensils （餐具） Start with the knife， fork or spoon furthest from your plate， and work your way in， using one utensil for each course. If soup is served， remember to spoon away from yourself. This helps stop the drips. Do not put the entire soup spoon in your mouth. Instead， fill a soup spoon about 75 per cent with soup， and sip（啜饮）it from the side noiselessly. After finishing dinner， place the knife and fork parallel to one another across the plate with the knife blade facing inward toward the plate. Using your fingers Here's a list of finger foods： sandwiches， cookies， small fruits or berries with stems， French fries and potato chips， and hamburgers. Chew（咀嚼）with your mouth closed and don't make noise； don't talk with your mouth full. Bread must be broken with your hands. It is never cut with a knife. Don't pick something Out of your teeth. Instead， excuse yourself to the bathroom. If possible， try not to cough at the table. Do not put your elbows （肘） on the table. In France， it is essential to have both hands above the table at the same time. Do not put bones or anything else on the table. Things that are not eaten should be put on your plate. Where is the napkin normally placed during the meal？（） The napkin is used only for（）. Which utensil is used first？（） All of the following are finger foods EXCEPT（）. Which of the following shows good table manners？（）