题目内容
若x→x0时，α(x)、β(x)都是无穷小(β(x)≠0)，则x→x0时，α(x)/β(x)
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在试算平衡表上，虽然实现了期初余额、本期发生额和期末余额三栏的衡等关系，但仍然。不能保证账户记录是完全正确的。()
存出投资款，是指企业已存入证券公司但尚未进行短期投资的现金，会计核算上在“交易性金融资产”账户核算。()
用利润弥补亏损时，企业应编制相应的会计分录。()
Section B
Directions: This section is to test your ability to understand short conversations. There are 2 recorded conversations in it. After each conversation, there are some recorded questions. The conversations and the questions will be spoken only once. When you hear a question, you should choose the correct answer from the 4 choices marked A, B, C, and D.
听力原文：W: When did you become interested in collecting stamps？
M: Oh, when I was about ten years old. It's an exciting hobby. You know, the first postage stamps were issued in Britain in 1840.
W: Really？ I didn't know that. I did know that the charge for mail delivery before the appearance of postage stamps was paid by either the sender or the receiver. How much was the usual charge？
M: Oh, about ten cents for a short distance. But post offices were losing money with that system. Rowland Hill, an Englishman, suggested using postage stamps. Here's a picture of the first two stamps issued.
W: They both bear a picture of Queen Victoria.
Q9: When were the first postage stamps issued？
(6)
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