题目内容
企业销售商品，预收的账款不在“销售商品、提供劳务收到的现金”项目反映。
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某企业为小规模纳税人，销售产品一批，含税价格41200元，增值税征收率3%，该批产品应交增值税为1200元。
企业本期应交的增值税在利润表中的“营业税金及附加”反映。
资产负债表上的“递延税款借项”项目，反映企业尚未转销的递延税款借方余额。
听力原文：M: Hello. I'd like to book a meeting room for Thursday. Is Room I01 still available？
F: I'll just check. Oh, I'm afraid it isn't. But 102's free and so is 10_？.
M: I think 103'11 be too small. So, I'd better have the other one.
F: OK. I'll reserve it for you.
M: Thank you.
How to approach Listening Test Part One
？In this part of the Listening Test you listen to eight short conversations or monologues and choose the best answer to eight questions.
？Before you listen, read each question and the three possible answers.
？Note all possible answers as you listen for the first time. Do not make an immediate decision.
？Do not worry if you do not know the answers. You will hear the recording a second time.
？Listen for overall meaning. Do not choose an answer just because you hear the same words in the recording as in the question.
？Decide on your final answer only after you have listened for the second time.
？For questions 1 - 8 you will hear eight short recordings.
？For each question, mark one letter (A, B or C) for the correct answer
？You will hear the eight recordings twice.
Where will the meeting take place？
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