企业发行债券(非专门借款)时所发生的相关税费，应在抵减了发行期间冻结资金所产生的利息收入后计入“财务费用”科目。()
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企业采用成本与市价孰低法计提短期投资跌价准备，在按单项投资计提短期投资跌价准备的情况下，当处置某项短期投资时，该项短期投资跌价准备是否同时结转，并不影响转让当期的投资收益。()
A. 正确
B. 错误
It can be inferred from the text that ______.
A. South Africa has claimed that it will purchase over one million units
B. the idea is as audacious as it altruistic
C. the flash memory will be supplanted by a hard disk
D. the desired price of the laptop has not been reached yet
The creation Of the cheap laptop mentioned in the text relies on ______.
A. hi-tech innovation by experienced scientists
B. novel means of combination
C. basic processors manufactured by AMD
D. the state-of-art facilities and equipment
It can be inferred from the last paragraph of the text that ______.
A. strong and intense response derive from the mass media
B. the attempts to be made can no longer be justified by their intention
C. public panic would be diluted by politicians' promise
D. the only remedy is to spend lavishly against a threat
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