题目内容

听力原文：W: What is the matter, Jack？ You seem very disappointed.
M: I knew just now that I didn't pass the last math test.
Q: Why is Jack disappointed？
(2)

A. Because he was late.
Because he didn't pass the English test.
C. Because he didn't pass the math test.
D. Because his math teacher criticized him seriously.

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不能给企业带来未来效益的，没有交换价值或使用价值的物品，则不作为资产确认。()

A. 正确
B. 错误

所谓账务处理程序，是指会计凭证、会计帐薄、会计报表相结合的方式，包括会计凭证和帐薄的种类、格式，会计凭证与帐薄之间的联系方法，由原始凭证到编制记账凭证、登记明细分类账和总分类账、编制会计报表的工作程序和方法等。()

A. 正确
B. 错误

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: John, since you visited Tianjin last week,, where do you want to go tomorrow？
M: I want to visit every place here in your capital.
W: Well, I'll have to make a list of the famous places for your reference.
M: Hong, it's kind of you to be my tour guide.
W: I'd be glad to help you.
M: You know I really want to see all of the Chinese tradition here, so I think I can't miss the Great Wall.
W: Of course, but the Great Wall won't be open this Thursday, so maybe tomorrow we can go to Summer Palace instead.
M: Oh, what a pity!
(6)

A. Tianjin.
B. Chongqing.
C. Shanghai.
D. Beijing.

应根据国家统一会计制度的规定和单位交易或事项的具体内容设置明细账户。()

A. 正确
B. 错误