题目内容

It is helpful for managers to talk with their employees to learn the workplace negativity

A. Y
B. N
C. NG

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会计报表附注是对单位一定会计期间内财务、成本等情况进行分析总结的书面报告。

A. 正确
B. 错误

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会计人员对违反会计法律法规的会计事项有权制止、拒绝办理或者按照职权给以纠正。

A. 正确
B. 错误

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听力原文：M: Excuse me. Could you tell me how to go to the Bank of China？
W: Go along Rose Street. Turn right at the next corner and then you’ll see it.
Q: Where is the Bank of China？
(10)

A. It's on the right of the man.
B. It's on Rose Street.
C. It's around the next corner.
D. It's far from Rose Street.

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下列经济业务或事项应通过“投资收益”科目核算的有（)。A．期末可供出售金融资产公允价值上升B．企下列经济业务或事项应通过“投资收益”科目核算的有()。

A. 期末可供出售金融资产公允价值上升
B. 企业的持有至到期投资在持有期间取得的投资收益和处置损益
C. 长期股权投资采用成本法核算的，企业确认的按被投资单位宣告发放的现金股利或利润中属于本企业投资以后实现的部分
D. 长期股权投资采用权益法核算的，投资企业按照投资后被投资企业实现的净利润中归属于投资企业的部分确认的分配额
E. 权益法下，被投资单位发生亏损时，投资企业分担亏损的份额超过长期股权投资账面价值，以其他实质上构成对投资单位净投资的长期权益账面价值为限继续确认的投资损失

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It is helpful for managers to talk with their employees to learn the workplace negativity

A. Y B. N C. NG

会计报表附注是对单位一定会计期间内财务、成本等情况进行分析总结的书面报告。

会计人员对违反会计法律法规的会计事项有权制止、拒绝办理或者按照职权给以纠正。

听力原文：M: Excuse me. Could you tell me how to go to the Bank of China？W: Go along Rose Street. Turn right at the next corner and then you’ll see it.Q: Where is the Bank of China？(10)

下列经济业务或事项应通过“投资收益”科目核算的有（)。A．期末可供出售金融资产公允价值上升B．企下列经济业务或事项应通过“投资收益”科目核算的有()。

A. Y
B. N
C. NG

听力原文：M: Excuse me. Could you tell me how to go to the Bank of China？
W: Go along Rose Street. Turn right at the next corner and then you’ll see it.
Q: Where is the Bank of China？
(10)