题目内容

采用应付税款法进行所得税会计处理时,即使在永久性差异和时间性差异同时存在的情下,当期的所得税费用也等于当期应交所得税的数额。()

A. 正确
B. 错误

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在母,子公司之间没有交易的情况下,在母公司的会计报表中可以不披露其与子公司之间的关系。()

A. 正确
B. 错误

专门借款而发生的辅助费用,应予以资本化。()

A. 正确
B. 错误

我国会计制度规定,资产负债表中的资产,负债,所有者权益项目,均可以采用合并会计报表决算日的市场汇率折算为母公司记账本位币。()

A. 正确
B. 错误

Part B
Directions: You will hear four dialogues or monologues. Before listening to each one, you will have 5 seconds to read each of the questions which accompany it. While listening, answer each question by choosing A, B, C or D. After listening, you will have 10 seconds to check your answer to each question. You will hear each piece ONLY ONCE.
听力原文:W: Hi, may I help you?
M: Yeah. I'd like to rent some movies.
W: Okay. Do you have your membership card?
M: No, I don't. Do I need one to rent videos here?
W: Yes, but it's free. It's just a card we issue to help us keep track of rentals and customer billing.
M: Okay, how much are movie rentals anyway?
W: Well, new releases are $ 3.50 ...
M: Okay.
W: ... and all other movies are two dollars ...
M: All right.
W: ... and you can rent up to six movies at a time. We also have a five-dollar-deal where you can rant any five movies for $ 5. 00,but this doesn't include new releases.
M: Oh, well, I'll just take these three tonight.
W: Okay, let's see ... your total comes to seven dollars and fifty cents.
M: And when do I need to return them?
W: They're due back the day after tomorrow by ten o'clock p. m.
M: Thursday, okay.
W: And there is an overdue late fee equal to the rental fee of the video, so be sure to return them on time.
M: Okay. Thanks.
Where does the conversation most probably take place?

A. In a library.
B. In a department store.
C. In a drug store.
D. In a video rental store.

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