题目内容

企业的应收账款和预付账款均属于债权,都存在发生坏账损失的风险,因此,按现行会计制度都应提取一定比例的坏账准备。()

A. 正确
B. 错误

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采用公允价值模式计量的投资性房地产,存在减值迹象的,应当适用资产减值的有关规定。经减值测试后确定发生减值的,应当计提减值准备。()

A. 正确
B. 错误

某房地产公司转让商品楼取得销售收入 5000万元,计算土地增值额准允扣除项目金额4200万元。则土地增值税适用税率为()。

A. 0.3
B. 0.4
C. 0.5
D. 0.6

Was it a he or a she?(Para. 2) may be replaced by______.

A. Who did it?
B. Who was the person who wrote it?
C. Did he or she write it?
D. Was it written by a man or a woman?

Section B
Directions: In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A, B, C and D.
听力原文: If you are in your twenties, you own your first car, your career is more or less launched, and you are starting looking forward to owning a home, but you're worried, too. Perhaps you've got some debt. You probably don't have much in the way of savings. And without your expenses, it doesn't look like you will be able to improve the situation soon. If you wonder how to cut corners, there's an obvious place to look, at your spending habits. Do you buy a soda each weekend? Waste one dollar a day for forty years and when you set to retire, you find your account short by one hundred and ninety thousand dollars. Grab the calculator and you discover that over forty years going out to dinner twice a month at forty dollars each time, a month to have a million. Even a pack-a-day cigarettes habit will lighter your retirement account by three hundred and thirty thousand dollars. And the same with cable TV. And those cool earrings. They will probably amount to as much as one million. So, the first clue to accumulating wealth is to focus on your spending habits. Here are a couple of tricks to help you save even if you swear you can't afford to. Start buying things that fall rather than rise in value, pay yourself first. Before you pay the monthly bills, send 25 dollars to a mutual fund. Stop spending coins. From now on, spend only paper currency and keep the change every day. Get your family involved, and you'll double your savings. Use discount tickets at the supermarket, but use them correctly. How? If you really want to make these tickets worthwhile, you actually must invest into your mutual fund the amount you save by using the tickets. Otherwise, you're wasting your time and your money.
(27)

A. Family debts.
Bank savings.
C. Monthly bills.
D. Spending habits.

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