题目内容
Y公司在资产负债表日对一批账面价值为100万元、可变现净值为50万元的存货计提了跌价准备50万元。该批存货在资产负债表日至审计报告日出售了50%，销售收入为26万元。助理人员确认Y公司对该批存货计提的跌价准备是合理的。()
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A．It runs on a monorail.B．It can move on a monorail suspended from the roof of the tun
Section B
Directions: This section is to test your ability to understand short conversations. There are 2 recorded conversations in it. After each conversation, there are some recorded questions. The conversations and the questions will be spoken only once. When you hear a question, you should choose the correct answer from the 4 choices marked A, B, C, and D.
听力原文：W: What's going on here？
M: You mean, what's happening？ Well, constable, I'm trying to get out of the window and Fred here is helping me.
W: Why are you climbing through the window and not leaving by the front door？
M: Well, you see I can't find the key and I'm in a hurry. Come on, Fred, we're wasting time.
W: Just a minute you two. I don't think you're telling me the truth. This isn't your house, is it？
M: No, it's my brother's. I'm staying with him for a while.
W: Is he at home？
M: I'm afraid not. He's just in jail for house-breaking at the moment.
(6)
Section B
Directions: This section is to test your ability to understand short conversations. There are 2 recorded conversations in it. After each conversation, there are some recorded questions. The conversations and the questions will be spoken only once. When you hear a question, you should choose the correct answer from the 4 choices marked A, B, C, and D.
听力原文：M: Look, how tall the mountain is! Let's climb up to the top.
W: Well, I'm feeling a bit tired.
M: Come on! You can't really enjoy the beauty of the mountain if you don't climb.
W: OK. Let's go. Wow! The scenery here is really marvelous! The flowers, the trees, and the fresh air!
M: I've told you that climbing is rewarding!
W: I feel as if I were in a different world.
M: Seeing is believing!
W: You are right.
M: Are you feeling tired now？
W: No. I'm really enjoying the beauty of the nature. Let's make a last eftort to the top.
(6)
以下程序的输出结果是 () main() { char w[] [10]＝{"ABCD"，"EFGH"，"IJKL"，"MNOP"}，k； for (k＝1，k＜3；k+ +)printf("%s\n"，w[k])； }
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