4.公允价值，是指有序交易中，出售一项资产所能收到或者转移一项负债所需支付的价格。（ ）
A. 对
B. 错
5.企业会计准则规定，企业一般应当采用历史成本计量。
A. 对
B. 错
Which statement best summarize the main idea of the first paragraph?
A. Rights of rural migrants suchas residency, employment and education should be respected.
B. Human rights of rural migrants should be respected.
C. Rural migrants are entitled to live in the city.
Which statement best summarize the main idea of the second paragraph?
A. Land needs of the new migrants should be considered so that their lifecan be improved.
B. Focus should be placed on people-centered development.
C. A good planning of the size, location and environment of urban areas isneeded.
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