题目内容

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

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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.

听力原文：M: Our old friend John told us that his company was getting better.
W: It was the bank's loan that helped him out.
Q: How can John's company get improved？
(12)

A. By borrowing money from a bank.
By selling more goods.
C. By getting help from a friend.
D. By changing its sales manager.

生产者角度的使用寿命周期成本控制只是促销的一种手段，而不是像产品成本控制那样纯粹为了控制成本。()

A. 正确
B. 错误

使用因素替代法时，要注意因素替代的顺序性，必须按照各因素的依存关系，按一定的顺序并依次替代，不可随意加以颠倒。()

A. 正确
B. 错误