题目内容

债务重组对企业而言是一种正常情况下的事项。()

A. 正确
B. 错误

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对于下列关联方之间的交易,企业可以不在其会计报表附注中披露的是()。

A. 与已纳入合并会计报表合并范围的子公司之间的交易
B. 与其他国有企业之间的交易
C. 与企业关键管理人员之间的交易
D. 与企业主要投资者个人之间的交易

企业在存在或有损失的同时,如果拥有反诉或向第三方索赔的权利,则应当将对方的赔偿金额视为或有收益,只需在会计报表附注中加以披露,而或有损失则应在会计报表中加以确认。()

A. 正确
B. 错误

听力原文: Leaders of the main political parties in Germany have broken with tradition to take part in an extra day of campaigning before Sunday's general election. The eve of voting is normally treated as a day of reflection. But the contest is so close (that) they are both still trying to win voters. Opinion polls still put the centre right parties led by Angela Merkel ahead with just under 50 percent, although Chancellor Gerhard Schroeder of the governing Social Democratic Party has narrowed the gap dramatically. From Berlin Ray F. reports.
This last day of campaigning once again focuses the attention on the duel between Chancellor Schroeder and his challenger Angela Merkel. Mrs. Merkel addressed a rally in Bonn, a safe conservative seat, where she told her audience, "use your vote responsibly." Later Mrs. Merkel moves on to Frankfurt to attend an international motor show. Chancellor Schroeder will also be there holding a large final rally after earlier speaking in the town of Recklinghausen, in the industrial Rhine district, a Social Democrats' stronghold.
According to the polls, which party takes the lead at present?

A. Social Democratic Party
B. Labor Party
C. The center-right parties
D. The center-left parties

听力原文: After meeting with Defense Secretary Donald Rumsfield and senior military officers, President Bush praised what be indicated is a new approach to gaining control of Iraqi cities. He said progress in training Iraq's new army makes it possible.
"It used to be that after we cleared out a city, there were not enough qualified Iraqi troops to maintain control. And so what would happen is the terrorists would wait for us to leave and they would try to move back in, and sometimes with success. Now the increasing number of more capable Iraqi troops allows us to hold onto the cities we have taken from the terrorists."
President Bush also said Iraqi forces are taking a larger role in many military operations in the country. He said the operation now ending to gain control of the northwestern city of Najaf was the first to involve more Iraqi troops than foreign forces. And he reported that coalition and Iraqi efforts will shift to the west to secure the large, sparsely-populated Province of Al-Anbar. The president said Iraqi forces will take control there.
Who did President Bush meet with?

A. Defense Secretary
B. Secretary of State
C. US Midwest Army Commander
D. US Chief of Staff

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