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听力原文：My dream is to be a soldier in the future.

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发行股票实际收到的款项和股本总额的差额，作为股本溢价计入“盈余公积”。()

A. 正确
B. 错误

会计核算内容真实与否是关系会计信息质量的首要环节。()

A. 正确
B. 错误

第二节完型填空
阅读下面短文，从短文后所给的[A]、[B]、[C]三个选项中选择能填入相应空白处的最佳选项。
Mr. Reece is an interesting old man. Mr. Reece worked【C1】a farm. He and his wife【C2】a lot of things and they had some cows. Every day they worked hard【C3】morning till night. One day, Mr. Reece【C4】his wife, “Let's go to Portsmouth next Sunday. We can have a good lunch there and then we can go to the cinema.”His wife was very【C5】when she heard this, because they always ate a lot, and she didn't like【C6】three times a day. They went to Portsmouth【C7】and walked about for an hour. Then,【C8】it was twelve o'clock, they wanted to have lunch. They looked at four restaurants. In front of one restaurant, they saw a notice. It【C9】,“Lunch: 12:30 to 2:30, 1.5 pounds.”“Well, that's great.”Mr. Reece said, “We can eat for two hours for 1.5 pounds here! This is the【C10】for us.”
【C1】

A. at
B. on
C. in

在非线盈亏平衡分析中，有可能出现多个盈亏平衡点。 ()

A. 正确
B. 错误