题目内容
债务人将所支付的现金金额低于重组应付债务账面价值的差额是计入“资本公积”科目，还是计入“营业外收入”科目，实际都一样。()
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营业费用与制造费用不同，本期发生的营业费用直接影响本期损益，但本期发生的制造费用则不影响当期损益。()
听力原文：W: Hello, is that 3422897
M: Yes, it is.
W: I'm inquiring about the flat which was advertised in the evening paper？
M: Oh yes？
W: I wonder if you could tell me how much the rent is a month, please？
M: It's $130.
W: I see. Is it near the city centre？
M: Yes, it's only about a kilometer away.
W: Which floor is it on？
M: On the first floor.
W: I see. Would it be possible for me to see it tomorrow, say 6 o'clock？
M: Yes, certainly.
6. Q: What are the two speakers talking about？
(13)
听力原文：Q: what is the boy going to do？
(11)
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：M: Thank goodness! We've finished doing the assignment before our afternoon class. Oh, I' m so hungry!
W: So am I. It's lunch time already. Let's go to the school dining hall.
M: Oh, no, not me.
W: Why not？ The food is good and it's not as expensive as the small restaurant next door.
M: It' s not that. You see. I' m not good at collecting my own food and drink. And every time I would drop something on myself or other people.
W: I can help you.
M: No, thanks. You see, Mom has made me a sandwich. All I need is a glass of water.
6. Q: What does the gift think is the reason the boy doesn't want to eat at the school-dining hall？
(10)
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