在试算平衡表上,虽然实现了期初余额、本期发生额和期末余额三栏的衡等关系,但仍然。不能保证账户记录是完全正确的。()
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存出投资款,是指企业已存入证券公司但尚未进行短期投资的现金,会计核算上在“交易性金融资产”账户核算。()
A. 正确
B. 错误
用利润弥补亏损时,企业应编制相应的会计分录。()
A. 正确
B. 错误
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: When did you become interested in collecting stamps?
M: Oh, when I was about ten years old. It's an exciting hobby. You know, the first postage stamps were issued in Britain in 1840.
W: Really? I didn't know that. I did know that the charge for mail delivery before the appearance of postage stamps was paid by either the sender or the receiver. How much was the usual charge?
M: Oh, about ten cents for a short distance. But post offices were losing money with that system. Rowland Hill, an Englishman, suggested using postage stamps. Here's a picture of the first two stamps issued.
W: They both bear a picture of Queen Victoria.
Q9: When were the first postage stamps issued?
(6)
A. In 1840.
B. In 1820.
C. In 1804.
D. In 18
Which of the following statements is TRUE according to the passage?
A. The stranger on a black horse is a seal doctor.
B. We know that this is not a true story.
C. The old grey seal puts the knife beside the bed.
D. The seal hunter's name is Donalda.Mackenzie.