题目内容

听力原文：W: Excuse me. I'm looking for the textbooks for Germany course.
M: I'm afraid they are out of stock. You'll have to order them. It will take the publisher five days to fly them to us.
Q: Where did this conversation probably take place？
(4)

A. In a airplane company's office.
B. In a publisher's office.
C. In Germany teacher's office.
D. In a university store.

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听力原文：How long has Leech been away from home？
(9)

A. Two days.
B. The whole afternoon.
C. A whole day.
D. The whole morning.

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A. 正确
B. 错误

关联方之间受托经营企业时，当受托经营的企业发生了亏损，即使根据协议可以取得一定的受托收益，受托方也是不可以认定收入的，而应将此受托收益计入“资本公积——关联交易差价”。()

A. 正确
B. 错误

采用“成本与可变现净值孰低法”对期末存货进行计价，从存货的整个周转过程来看，不仅起着调节不同会计期间利润的作用，还会引起利润总额的减少。()

A. 正确
B. 错误