题目内容
盘亏固定资产的净损失，经批准转销应记入“管理费用”。()
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SECTION A CONVERSATIONS
Directions: In this section you will hear several conversations. Listen to the conversations carefully and then answer the questions that follow.
听力原文：W: What started you in the computers？
M: I built my first computer when I was in Junior High School. I was an enthusiastic reader, and I studied everything I could get at hand. Then I turned to building my own machine. (1) From that point on, I was hooked.
W: Where do you see computers as going in the future？
M: (2) This will be the era of distributed devices, some of which will be in your walls, some of which you will wear, some of which will be in your cars and throughout your house, and maybe one of which will be on your desk. Devices with processors in them will be everywhere, they will be connected, and they will look less and less like traditional PCs.
W: What kind of computers do you have now？
M: My primary machine is a heavily loaded PowerMac, which I use to write all my books and to do video editing. I've also got a Toshiba notebook which I use for all my work at the company and e-mail.
W: There are critics who say that technology is dangerous and is moving too fast. What's your reaction？
M: (3) There is criticism voiced in every generation. No one can stop this kind of progress, so the critics you cite above are cursing the dark. That being said, it's important to always consider implications of the technology we create, for they have social impact.
What happened after the man built his first computer？
如果某项资产不能为企业带来经济利益，即使是由企业拥有或控制的，也不能作为企业的资产在资产负债表中列示。()
What does the man say about the criticism of technology？
按照统—会计制度规定，各单位可以根据需要自行设置总分类科目和明细分类科目。()
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