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关于预付账款和其他应收、暂付款说法正确的是（)。A．预付工程款和预付备料款，以及按照购货合同规关于预付账款和其他应收、暂付款说法正确的是()。
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某企业投资一个新项目，经测算其标准离差率为48%，如果该企业以前投资相似项目的投资报酬率为16%，标准离差率为50%，无风险报酬率为6%并一直保持不变，则该企业投资这一新项目的预计投资报酬率为()。
某公司为增值税一般纳税人，以其生产的产成品换人原材料一批，支付补价5万元。该批产成品账面成本为26万元，不含税售价为20万元，已计提存货跌价准备575元；收到原材料的不含税售价为2475元。假设产成品和原材料适用增值税税率均为17%，交换过程中双方均按规定开具了增值税专用发票，不考虑其他税费，则该公司换入原材料的入账价值为()万元。
【B11】
听力原文： Lions prefer to eat without having to do much work. When resting in the shade, they are also watching the sky. And if they see birds fly down, they immediately sense that something must be happening. Even in the heat of the day, they will certainly arise and run a mile across the plains to find out what is going on. If another animal has made a kill, they will drive it off and take the dead animal for themselves. A grown lion can easily consume 60 pounds of meat at a single feeding. Often, they eat until it seems painful for them to lie down. The female lions are leaner and swifter, and as a result, are better hunters than the males. Most kills are made at night or just before dawn. The kill is the most exciting moment in the day-to-day existence of the lions, since these great beasts spend most of their time—bout 20 hours a day—sleeping and resting. Lions are also social cats. And during these times of leisure, they love to tease against each other, and the young lions are always playing among themselves and with their parents.
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