题目内容

听力原文：What's the matter with your foot？
(5)

A. The matter is very important．
B. I'm very busy．
C. The food is terrible．
D. I fell down the steps just now．

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企业提供劳务时，如资产负债表不能对交易的结果作出可靠估计，应按已经发生并预计能够得到补偿的劳务成本确认收入，并按相同金额结转成本。()

A. 正确
B. 错误

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Section B
Directions: This section is to test your ability to understand short dialogues. There are 5 recorded dialogues in it. After each dialogue, there is a recorded question. The dialogues and questions will be spoken two times. When you hear a question, you should decide on the correct answer from the 4 choices marked A, B, C and D.
听力原文：How are you feeling today？
(1)

A. I'm fine．
B. It's Tuesday．
C. I feel thirsty
D. I've been here．

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Which of the following might lead to work life extension？

A. Retraining of old people in modern skills.
B. The trend toward early retirement.
C. The expansion of agriculture and manufacturing industry.
D. The declining younger labor force.

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下列关于无形资产说法错误的是（）。

A. 无形资产是指企业为生产商品、提供劳务、出租给他人，或为管理目的而持有的、没有实物形态的货币性长期资产
B. 无形资产主要包括专利权、商标权、著作权、土地使用权、非专利技术、特许权、商誉等
C. 如果无形资产的账面价值超过其可收回金额，则应按超过部分确认无形资产减值准备
D. 企业计提的无形资产减值准备，计人当期的营业外支出

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听力原文：What's the matter with your foot？(5)

A. The matter is very important． B. I'm very busy． C. The food is terrible． D. I fell down the steps just now．

企业提供劳务时，如资产负债表不能对交易的结果作出可靠估计，应按已经发生并预计能够得到补偿的劳务成本确认收入，并按相同金额结转成本。()

Which of the following might lead to work life extension？

下列关于无形资产说法错误的是（）。

听力原文：What's the matter with your foot？
(5)

A. The matter is very important．
B. I'm very busy．
C. The food is terrible．
D. I fell down the steps just now．