题目内容
在L公司编制的盈利预测中，2005年度固定资产的折旧费较2004年度有所下降。原因是：L公司采用直线法预计2005年度固定资产应计提的折旧，而2004年度采用年数总和法计提折旧。基于L公司坚持采用直线法预计2005年度应计提的折旧，并且未能对变更折旧计提政策的原因做出合理解释，A注册会计师得出以下审核结论；将该事项在盈利预测审核报告中的意见段后增列说明须予以反映。()
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Seen from the outer space, the earth is much smaller than the other planets or stars.
听力原文：Attention, please. This is college broadcasting station. This is a meeting notice. All the professors and associate professors will have a meeting in the conference room at 3 p. m. this Friday on November the 14th. The headmaster would like to invite you all to discuss the international academic exchange. Please come to the conference on time. Thank you for listening and next part, let's enjoy a song.
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