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要求：根据资料，回答问问题。
甲企业于2014年10月成立，因经营规模较小，拟不设置会计机构，将会计工作委托新兴财务咨询公司代理。新兴财务咨询公司于2014年9月成立，并通过工商行政部门核准登记，负责人贾某为持有会计从业资格证书的高级会计师，另有10名专职员工(其中有3名专职员工持有会计从业资格证书)。
根据《会计法》对设置会计机构的相关规定，以下说法中正确的有（）。

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在题53图所示的Excel工作表中，写出：
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（2）在B8单元格中用函数求平均基本工资的公式；
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在Windows的“资源管理器”窗口的左边文件夹窗格中，某些文件夹前含有“加号”标记，这表示此文件夹处于_________状态。

根据材料回答下面的题目：
材料：XYZ公司于2011年12月9日出售其持有的D公司股票，售价为130万元。对于该股票，XYZ公司将其作为交易性金融资产核算，出售时交易性金融资产的成本明细科目有借方余额100万元，公允价值变动明细科目有借方余额20万元。
要求：根据以上资料，对以下5个问题分别做出正确的选择。
我国企业会计准则规定，公司的交易性金融资产期末应采用的计量属性是（）。

听力原文： Goats always seem to be second best to other farm animals. They give milk, but not as much as cows do. They offer meat, but not as much as pigs do. They provide wool, but not as much as sheep do. They carry loads, but not as well as homes do. However, goats have their own special merits. They thrive on weeds and twigs that would make cattle and sheep sick. They can live just about any-where since they need very little space. Years ago, city inhabitants even raised goats in their backyard. Goats can also climb just about anything, and are so sure-footed that they can even live on the slopes of mountains. In fact, the animal seems healthiest and happiest when there is something for them to climb. Because of their adaptability, goats are raised for their milk, meat, hair and leather in many parts of the world.
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