上月赊销H公司产品一批，价款400 000元，增值税68 000元，H公司在验收过程中发现商品质量不合格，要求在价格上给予5%的折让。写出会计分录。
业主代表因工作需要在施工现场搭设临时办公室所需的费用在（）中开支。 ["工程建设其他费","企业管理费","建筑安装工程措施费","建筑安装工程材料费"]
如何在教学中培养儿童的创造性？
验电时要用规格相应的（）专用验电器。 ["电压等级","长度","颜色","电流强度"]
Refer to the exhibit. Which two of these are correct regarding the recommended practice for distribution layer design？（） ["use a redundant link to the core","use a Layer 2 link between distribution switches","never use a redundant link to the core because of convergence issues","use a Layer 3 link between distribution switches with route summarization","use a Layer 3 link between distribution switches without route summarizatio"]
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