题目内容

企业采用直接转销法和采用备抵法核算发生的坏账损失时,其确认坏账的标准不同。()

A. 正确
B. 错误

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关联方之间受托经营企业时,当受托经营的企业发生了亏损,即使根据协议可以取得一定的受托收益,受托方也是不可以认定收入的,而应将此受托收益计入“资本公积——关联交易差价”。()

A. 正确
B. 错误

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。()

A. 正确
B. 错误

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)

A. 2:45.
B. 1:15
C. 3:45
D. 2:15

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)

At Leech's school.
B. In the police station.
C. On the phone.
D. At Mrs. Smith's home.

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