题目内容

如果借款发生的辅助费用金额较小，即使为专门借款的辅助费用，也可以在发生时作为当期损益入账，而不论是在固定资产达到预定可使用状态以前还是以后。()

A. 正确
B. 错误

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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: Tomorrow is Li Hong's birthday. I'm buying a book as a present for her.
W: I think you should send him a CD because he is a music fun.
Q: What does the woman suggest as a present for Li Hong？
(1)

A radio.
B. A C D
C. A book.
D. A dictionary.

若预计某项无形资产已经不能给企业带来现实的经济利益，则应当将该项无形资产的原值全部转入当期管理费用。()

A. 正确
B. 错误

企业持票向银行贴现后，应将贴现净额与票据到期值之间的差额记入“财务费用”科目。()

A. 正确
B. 错误

如果误将一笔应收账款记成了其他应收款，而且在当年即被发现，则该会计差错没有影响到损益。()

A. 正确
B. 错误