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在售后租回交易下,企业应当将起租日作为租赁开始日。()
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债务重组对企业而言是一种正常情况下的事项。()
对于下列关联方之间的交易,企业可以不在其会计报表附注中披露的是()。
企业在存在或有损失的同时,如果拥有反诉或向第三方索赔的权利,则应当将对方的赔偿金额视为或有收益,只需在会计报表附注中加以披露,而或有损失则应在会计报表中加以确认。()
听力原文： Leaders of the main political parties in Germany have broken with tradition to take part in an extra day of campaigning before Sunday's general election. The eve of voting is normally treated as a day of reflection. But the contest is so close (that) they are both still trying to win voters. Opinion polls still put the centre right parties led by Angela Merkel ahead with just under 50 percent, although Chancellor Gerhard Schroeder of the governing Social Democratic Party has narrowed the gap dramatically. From Berlin Ray F. reports.
This last day of campaigning once again focuses the attention on the duel between Chancellor Schroeder and his challenger Angela Merkel. Mrs. Merkel addressed a rally in Bonn, a safe conservative seat, where she told her audience, "use your vote responsibly." Later Mrs. Merkel moves on to Frankfurt to attend an international motor show. Chancellor Schroeder will also be there holding a large final rally after earlier speaking in the town of Recklinghausen, in the industrial Rhine district, a Social Democrats' stronghold.
According to the polls, which party takes the lead at present？
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