题目内容

第三者责任险是指凡在工程期间内因在工地上发生意外事故造成在工地及邻近地区的第三者人身伤亡或财产损失，依法应由被保险人承担的经济赔偿责任。 ()

A. 正确
B. 错误

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假冒他人注册商标的行为既是侵犯注册商标专用权的行为，也是不正当竞争行为。()

A. 正确
B. 错误

A注册会计师正在对B公司进行审计工作，下列是有关应收账款、应付账款和银行存款这三项的余额实质性测试的问题，选择最佳答案。
在期未有大量过期应收账款余额的顾客对直接寄给他的第二次函证也未回函，()是最有效的审计程序。

A. 检查发运单据
B. 复核被审计年度的收款情况
C. 加强测试有关应收账款的内部控制制度有效性的程序
D. 增加应收账款备抵账户的余额

资产负债表试算平衡表左边的“重分类调整”栏中的借方合计数与贷方合计数之差，应等于右边的“重分类调整”栏中的贷方合计数与借方合计数之差。()

A. 正确
B. 错误

Section B
Directions: This section is to test your ability to understand short dialogues. There are 5 recorded dialogues in it. After each dialogue, there is a recorded question. The dialogues and questions will be spoken two times. When you hear a question, you should decide on the correct answer from the 4 choices marked A, B, C and D.
听力原文：W: Why, the bus is late for ten minutes.
M: The driver must be careful driving in such bad weather.
Q: Why was the bus late？
(11)

A. Because the driver was not skillful.
Because it was a bad weather.
C. Because the traffic was heavy.
D. Because there was an accident.