题目内容

抵押权因抵押物灭失而消失,因灭失所得的赔偿金,应当作为抵押财产。()

A. 正确
B. 错误

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首先考虑的辅助检查是

A. 血小板计数
B. 腰穿脑脊液检查
C. 头颅CT
D. 脑超声
E. 心电图

企业对具有商业实质、且换入资产或换出资产的公允价值能够可靠计量的非货币性资产,在换出库存商品且其公允价值不含增值税的情况下,下列会计处理中,正确的是()。

A. 按库存商品的公允价值确认营业收入
B. 按库存商品的公允价值确认主营业务收入
C. 按库存商品公允价值高于账面价值的差额确认营业外收入
D. 按库存商品公允价值低于账面价值的差额确认资产减值损失

税收法律主体是税收法律关系中最实质的东西。()

A. 正确
B. 错误

Section A
Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the conversation and the questions will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A, B, C and D, and decide which is the best answer.
听力原文：W: Excuse me, Professor Hill. May I ask you a few questions？
M: Yes, of course. But I'm sorry I have a class at ten. Why don't you come at my office hour？ That is 4 to 5 pm, Monday, Thursday and Friday.
Q: Why can't Professor Hill answer her questions now？
(1)

A. He will only be available in the afternoon.
B. It's not his office hour.
C. He doesn't have time right now.
D. He is too tired after class.