题目内容
资本公积是指由投资者或其他人(或单位)投入，所有权归属投资者，因此在经过一定的法律程序后，可以转增股本。()
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债务人将所支付的现金金额低于重组应付债务账面价值的差额是计入“资本公积”科目，还是计入“营业外收入”科目，实际都一样。()
营业费用与制造费用不同，本期发生的营业费用直接影响本期损益，但本期发生的制造费用则不影响当期损益。()
听力原文：W: Hello, is that 3422897
M: Yes, it is.
W: I'm inquiring about the flat which was advertised in the evening paper？
M: Oh yes？
W: I wonder if you could tell me how much the rent is a month, please？
M: It's $130.
W: I see. Is it near the city centre？
M: Yes, it's only about a kilometer away.
W: Which floor is it on？
M: On the first floor.
W: I see. Would it be possible for me to see it tomorrow, say 6 o'clock？
M: Yes, certainly.
6. Q: What are the two speakers talking about？
(13)
听力原文：Q: what is the boy going to do？
(11)
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