不附追索权的应收债权出售的会计处理，企业应按与银行等金融机构达成的协议，按实际收到的款项，借记“银行存款”等科目，按照协议中约定预计将发生的销售退回和销售折让(包括现金折扣，下同)的金额，借记“其他应收款”科目，按售出应收债权已提取的坏账准备金额，借记“坏账准备”科目，按照应支付的相关手续费的金额，借记“财务费用”科目，按售出应收债权的账面余额，贷记“应收账款”科目，差额计入财务费用。()
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A．最短路径优先B．距离矢量C．随机路径D．静态路由
A. 最短路径优先
B. 距离矢量
C. 随机路径
D. 静态路由
听力原文：M: Hurry. It is coming!
W: We must take this one, otherwise we'll have to wait for another ten minutes.
Q: What are they trying to do？
(15)
A. Waiting for their fight.
B. Waiting for a bus.
C. Taking a taxi.
D. Winning a game.
设置会计科目和登记账户均是会计核算的方法。 ()
A. 正确
B. 错误
听力原文：W: Where is Alex？
M: He is outside sunbathing.
Q: Why is Alex outside？
(14)
A. Sunbathing.
B. Having a bath.
C. Watching the sunset.
D. Swimming.
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