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如果要求召开临时股东会，必须由代表公司10%以上股份的若干股东提出才有效，即为少数股东权。 ()
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债券发行时，若市场利率低于债券利率，则债券的发行价格往往低于债券的票面价值。 ()
总体必然为同质性总体。 ()
会计要素是会计对象的基本分类，是构成会计报表的基本要素，其进一步分类便是账户，账户被赋予借贷双方的记录空间就是会计科目。 ()
Section B
Directions: In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A, B, C and D.
听力原文： Good evening! Welcome to the first meeting, of our spring cycling season. It's a pleasure to see so many new faces here. I certainly hope that most of you will soon feel right at home with our group, and bicycling will become a regular hobby for you and a part of your physical fitness routine. Some of you may not realize that the state of New Jersey offers ample opportunities for bicyclists of all abilities. We have rolling countryside, miles of beaches, lovely hills and valleys and thousands of miles of little used roads. Beginners will find the shore and area south of Princeton suitable for their needs, while expert riders will discover that the steep trails of the region around High Point offer a challenge to their skill and stamina.
In addition, New Jersey is rich in places of historical interest. The state abounds in colonial architecture, battle fields of the revolution and other historical sites important in the early history of this country. Most are carefully pre served, or have been meticulously restored. We organized tours to a variety of places nearly every weekend.
Next Saturday's tour will be a relatively easy one: from Rutgers University to the Gateway National Park. Interested cyclists should meet at 8:00 a.m. in the parking lot at the comer of Hamilton Street and College Avenue in New Brunswick. The minimum time for this tour is about six hours. We'll use a buddy system throughout the ride. Each new rider should team up with a more experienced rider.
If the buddies look after each other, we can be sure that no one will be left behind on the backroads. You can pick up a map of Saturday's tour at the information table before you leave this evening.
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