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作为其他应收款处理的有：股票投资中已宣告但尚未领取的现金股利和债券投资中已到付息期但尚未领取的债券利息。()
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所有单位在进行核算时，都应以权责发生制原则为基础。()
当工业企业在购进原材料时，对于运输途中产生的合理损耗，应计人材料的实际采购成本。()
A．Humans don't have the common ancestry with other simpler animals.B．Humans and apes a
Section B
Directions: In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A, B, C and D.
听力原文： Biologists insist that we humans share a common ancestry with all animals, and that humans are simply one very special animal which has evolved physical and cultural behavior. that makes humans unique 'as the dominant animal on the Earth.
Do you know that humans and apes have a genetic structure, in their DNA hereditary material which is more than 98% the same？ This should not be misunderstood as a negative comment about humans, but as a positive comment a bout the other animals with which we share our world. Even simpler animals have many of the same genetic sequences of DNA, which permit them to carry on many of the same chemical activities in their body cells as we humans do. The process of energy production in human—technically called respiration—is nearly identical to that of tigers and birds!
Do animals have a culture？ Yes, even scholars in the social sciences now insist that animals do have cultures, each type of animal having its unique cultural characteristics.
As part of their culture, we now recognize that some animals make and use tools, some animals can clearly share knowledge with one another, and some animals have some sort of language with which they can communicate. While these animal cultures have their limitation, it is possible to share our cultures with one another, and this has been done for many centuries. From the time that primitive man domesticated animals we have shared cultures with these animals. Sharing common resources as well as in related behavior, man is not alone in his environment.
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