题目内容

下列不属于会计差错的项目是()。

A. 账户分类和计算错误
B. 漏记已完成的交易
C. 会计估计赖以进行的基础发生变化,导致原估计需要修订
D. 应计项目与递延项目期末未予调整

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听力原文:W: Hi, Bob. How is your oral presentation getting along?
M: What oral presentation? I don't have to give mine until the end of the next week.
W: You mean you haven't even started working on it yet?
M: No. I need the pressure of a deadline to get inspired.
W: Gee. I'm just the opposite. I can't concentrate unless I know I have plenty of time. Besides I have a big physics test next week so I want to get my presentation out of the way.
M: What's your presentation on?
W: William Carlos Williams.
M: Wasn't he a poet? I thought we were supposed to focus on a short story.
W: He wrote short stories, do you know?
M: Really? I never knew that. I guess I'll learn more on Tuesday. Is that when you are supposed to talk?
W: Uh-huh. But I was going to offer you sneak preview. I'm looking for someone to tell me whether I'm talking too fast and whether he can follow what I'm saying.
M: I guess I could do that. When are you thinking of?
W: Will tonight be all right? I have a class to go to now but I'll be around after dinner.
M: That sounds good. I'll stop by your room. It's probably quieter than in my hall.
What do the two speakers discuss?

A. William Carlos Williams.
B. A short story.
C. Their oral presentations.
D. A test next week.

调整事项是对资产负债表日存在的情况提供进一步证据的事项。()

A. 正确
B. 错误

固定资产购建过程中,无论何种原因导致其中断,均应暂停借款费用资本化,直至购建工作重新开始时再恢复资本化。()

A. 正确
B. 错误

我国目前的绝大部分企业采用外币统账制方法核算其外币业务。()

A. 正确
B. 错误

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