题目内容

听力原文：W: I like skating but not skiing.
M: Well, skiing, bowling and golf are my favorite sports.
Which sports does the woman like？

A. Skating.
B. Skiing.
C. Bowling.

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特定减免税法批准予以减免税的进口货物，后因情况改变经海关批准转让或出售或移作他用需予补税的，适用该进口货物原申报进口之日所实施的税率。()

A. 正确
B. 错误

听力原文：M: Betty, where did you go yesterday？
W: I went to visit a friend of mine in the hospital.
M: What did you talk about？
W: We talked about a lot of different things.
M: Did you talk about the weather？
W: Yes, we did. We talked about the weather and about languages.
M: Did your friend ask you any questions？
W: Yes, she did. I answered almost all of her questions.
M: Did you ask your friend any questions？
W: Yes, I did. I asked her quite a few questions.
M: How long did you stay there？
W: About half an hour.
Where did she go yesterday？

A. To school.
B. To a hotel.
C. To the hospital.

凡是因减免税而需进行“三税”退库的，城建税即可同时退库。()

A. 正确
B. 错误

甲企业以某项应收帐款为质押向银行取得为期一年的借款100万元,则取得借款的会计处理中应当贷记的会计科目为()。

A. 坏帐准备
B. 应收帐款
C. 短期借款
D. 长期应付款