20×8年末一批Z产品账面成本高于可变现净值，但没有计提存货跌价准备，20×9年2月将该批产品以低于账面成本的价格全部对外销售，已确认销售并结转成本。对此，注册会计师应当提请X公司按()调整财务报表。
A. 借：资产减值损失 贷：营业成本
B. 借：未分配利润 贷：营业成本
C. 借：资产减值损失 贷：存货
D. 借：存货 贷：营业成本
查看答案
According to the passage, the second wave of lawsuits in the music industry was launched by the？______.
A. initial success of previous cases in America
B. limited number of lawsuits in America
C. sharp decline of sales in the past four years
D. trouble-making disheartened lawyers from abroad
在货币计量前提下，企业的会计核算应以()为记账本位币。
A. 美元
B. 人民币
C. 美元或人民币
D. 业务收支的主货币
It can be concluded from the last paragraph that______.
A. legal strategies of music companies can soon kill off illegal online sharers
B. music companies have actually worsened their image in many consumers' eyes
C. big CD companies will never be able to charge all the illegal file-sharing companies
D. most music lovers will stop downloading illegal online music in the near future
She seemed______me in class. I didn't notice her doing anything else, but she wasn't!
A. to have listened to
B. to be listening to
C. to have heard
D. to listen to
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