题目内容
不能给企业带来未来效益的，没有交换价值或使用价值的物品，则不作为资产确认。()
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所谓账务处理程序，是指会计凭证、会计帐薄、会计报表相结合的方式，包括会计凭证和帐薄的种类、格式，会计凭证与帐薄之间的联系方法，由原始凭证到编制记账凭证、登记明细分类账和总分类账、编制会计报表的工作程序和方法等。()
Section B
Directions: This section is to test your ability to understand short conversations. There are 2 recorded conversations in it. After each conversation, there are some recorded questions. The conversations and the questions will be spoken only once. When you hear a question, you should choose the correct answer from the 4 choices marked A, B, C, and D.
听力原文：W: John, since you visited Tianjin last week,, where do you want to go tomorrow？
M: I want to visit every place here in your capital.
W: Well, I'll have to make a list of the famous places for your reference.
M: Hong, it's kind of you to be my tour guide.
W: I'd be glad to help you.
M: You know I really want to see all of the Chinese tradition here, so I think I can't miss the Great Wall.
W: Of course, but the Great Wall won't be open this Thursday, so maybe tomorrow we can go to Summer Palace instead.
M: Oh, what a pity!
(6)
应根据国家统一会计制度的规定和单位交易或事项的具体内容设置明细账户。()
华南公司于2009年3月6日在上海证劵交易所用存出投资款购入某种股票100000股，每股成交价8.2元(含已宣告尚未发放的2008年度现金股利每股0.20元)，另支付相关税费2000元。华南公司将该股票投资划分为交易性金融资产，则该交易性金融资产的入账价值800000元。()
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