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企业可以将大额可转让定期存单的到期日同各种固定预期支出的支付日期联系起来,到期以存单的本息支付。()

A. 正确
B. 错误

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Part A
Directions: Read the following three texts. Answer the questions on each text by choosing A, B, C or D. Mark your answers on ANSWER SHEET 1.
The automobile has many advantages. Above all, it offers people freedom to go wherever and whenever they want to go. The basic purpose of a motor vehicle is to get from point A to point B as cheaply, quickly, and safely as possible. However, to most people, cars are also personal fantasy machines that serve as symbols of power, success, speed, excitement, and adventure.
In addition, much of the world's economy is built on producing motor vehicles and supplying roads, services, and repairs for those vehicles. Half of the world's paychecks are auto related. In the United States, one of every six dollars spent and one of every six non-farm jobs are connected to the automobile or related industries, such as oil, steel, rubber, plastics, automobile services, and highway construction.
In spite of their advantages, motor vehicles have many harmful effects on human lives and on air, water, land, and wildlife resources. The automobile may be the most destructive machine ever invented. Though we tend to deny it, riding in cars is one of the most dangerous things we do in our daily lives.
Since 1885, when Karl Benz built the first automobile, almost 18 million people have been killed by motor vehicles. Every year, cars and trucks worldwide kill an average of 250 000 people -- as many as were killed in the atomic bomb attacks on Hiroshima and Nagasaki -- and injure or permanently disable 10 million more. Half of the world's people will be involved in an auto accident at some time during their lives.
Since the automobile was introduced, almost three million Americans have been killed on the highways -- about twice the number of Americans killed on the battlefield in all US wars. In addition to the tragic loss of life, these accidents cost American society about $ 60 billion annually in lost income and in insurance, administrative, and legal expenses.
Streets that used to be for people are now for cars. Pedestrians and people riding bicycles in the streets are subjected to noise, pollution, stress, and danger.
Motor vehicles are the largest source of air pollution, producing a haze of smog over the world's cities. In the United States, they produce at least 50% of the country's air pollution.
Cars represent people's ______.

A. occupation
B. wealth
C. life style
D. fame

“不要把所有的鸡蛋放在一个篮子里”,这句话的依据是多元化对于组合风险的作用原理。()

A. 正确
B. 错误

根据债务重组协议,A企业用账面原价60000元、累计折旧20000元、公允价值为35000元的固定资产偿还应付B企业的账面价值为43000元的购货款,B企业按应收账款的5%计提坏账准备。B企业的债务重组损失是()。

A. 8000元
B. 3000元
C. 2150元
D. 0元

According to the passage, the average number of people killed annually in traffic accidents around the world is ______.

A. 18 million
B. 250 000
C. 10 million
D. 60 billion

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