[问答题] M公司于2010年6月5日收到甲公司当日签发的商业承兑汇票一张，用以偿还前欠M公司货款。该票据面值800000元，期限3个月。2010年7月5日，M公司因急需资金，将该商业汇票向银行贴现，年贴现率3%，贴现款已存入M公司的银行存款账户。2010年8月，M公司得知甲公司涉及一桩经济诉讼案件，银行存款已全部被冻结。对上项已贴现的商业汇票，请做出8月末M公司相应的会计处理。

Sun Stable is a global insurance company with headquarters located in Houston, Texas. The campus there is made up of a number of office buildings located within the same vicinity. In 2003, a new building, Building 331B was added. The additional building houses approximately 1000 employees. Rather than deploy a private branch exchange (PBX) in the new building, Sun Stable has decided to implement an IP telephony solution. External calls will be carried across a MAN link to another building, where a gateway connects into the worldwide PBX network of Sun Stable. Voice mail and unified messaging components are required and all IP phones and workstations should be on separate VLANs and IP subnets.Which IP telephony deployment best suits their need?（） [" single-site."," multisite with centralized call processing"," multisite with distributed call processing"," clustering over the WAN"] 根据《建筑工程施工质量验收统一验收标准》，下列工程中，属于分项工程的是（）。 ["电气工程","钢筋工程","屋面工程","桩基工程"] 证券投资按投资目的分为股票投资、债券投资和基金投资。 采用预提借款利息，实际支付短期借款利息时，应记入（）账户借方，（）账户贷方。 底模 M公司于2010年6月5日收到甲公司当日签发的商业承兑汇票一张，用以偿还前欠M公司货款。该票据面值800000元，期限3个月。2010年7月5日，M公司因急需资金，将该商业汇票向银行贴现，年贴现率3%，贴现款已存入M公司的银行存款账户。2010年8月，M公司得知甲公司涉及一桩经济诉讼案件，银行存款已全部被冻结。对上项已贴现的商业汇票，请做出8月末M公司相应的会计处理。