题目内容
采用“成本与可变现净值孰低法”对期末存货进行计价，从存货的整个周转过程来看，不仅起着调节不同会计期间利润的作用，还会引起利润总额的减少。()
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Section A
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 the questions will be spoken only once. When you hear a question, you should decide on the correct answer from the 4 choices A , B, C, and D.
听力原文：M: Miss. what time is Flight NH906 for New York due to depart？
W: It leaves at 3:45 . but you must check in one hour ahead of departure.
Q: At what time must the passenger arrive at the airport for Flight NH906？
(1)
听力原文：M: No.11 Police Station. Can I help you？
W: Yes. It's about my son Leech. He went to the school this morning but hasn't been hack yet and it's 6:00 p. m. now.
M: Just a moment, please. May I have his name？
W: Leech Smith, 112 Broadway.
M: Thank you. Now Mrs. Smith, what is the matter exactly？
W: Well, Leech left home at 7 o'clock this morning, but just now her teacher called me and asked why Leech didn't go to school.
M：Do you think it's possible that he went to friend's home？
W: I don't think so. I called her friends and our neighbors, but none of them had seen Leech today.
M: I see. Now, Let's move to some details. How old is he？
W: 10 years old. And he is 1.5 meters' tall.
M: What's he wearing？
W: A blue shirt, and white shoes, carrying a green school bag.
M: We'll do our best to find him, Mrs. Smith. Please try not to worry.
Q8: Where does this conversation most probably take place？
(8)
企业向关联方销售商品形成的应收账款，应当计提相应的坏账准备。()
A rogue loose called a hacker could take control of the entire system by implanting his own instructions in the software and then he could program the computer to erase any sign______.
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