存货清查是指将存货的账面数与实际库存数相核对，并查明二者是否相符的一种会计核算方法。（ ）
A. 对
B. 错
存货发生减值时，可变现净值与成本的差额就是本期计提金额（ ）
A. 对
B. 错
How does the speaker impress the audience in the beginning?
A. He sings a moving song.
B. He shouts loudly at the audience.
C. He startles the audience by putting underwear inside out.
D. He tries to please the audience by praising them.
Please summarize the central idea of the speech with one sentence.
微信支付 
支付宝支付