题目内容

企业对会计估计变更应当采用未来适用法或追溯调整法进行会计处理。()

A. 正确
B. 错误

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所有在资产负债表日至财务报告批准报出日之间发生的销售货物的退回，都属于资产负债表日后事项的调整事项。()

A. 正确
B. 错误

A．At home.B．At City Bank.C．At work.D．At the post office.

At home.
B. At City Bank.
C. At work.
D. At the post office.

以非现金资产清偿债务的，债务人应当将重组债务的账面价值与转让的非现金资产公允价值之间的差额，计入当期损益。转让的非现金资产公允价值与其账面价值之间的差额，计入当期损益。()

A. 正确
B. 错误

听力原文：M: I only bought this washing machine yesterday and it's already broken.
W: May I see the receipt for it please？
Q: Where does this conversation probably take place？
(3)

A. In a grocery store.
B. In a gift shop.
C. In an electrical shop.
D. In a bank.