题目内容
企业出售不需用原材料取得的收入计入“主营业务收入”中，结转的成本记入“主营业务成本”中。（）
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我国企业资产负债表中某些项目的数据可以根据总账账户余额直接填列，例如：短期借款、应收票据以及货币资金等项目。()
听力原文：别人可以不喝酒，你不喝是说不过去的。
问：这句话是什么意思？
(15)
【S11】
W: Yeah. Isn't that great？ It looks really cool, and they have live music every Saturday night. It'll be the perfect place to hang out after seeing a movie.
M: Are you serious？ I think it's ridiculous! They open a new coffee house every five minutes. They are popping up all over the city. There're three coffee houses on Main Street alone.
W: I think that's wonderful--the more coffee houses, the better. I'm sick of bars and night clubs! I want a relaxing place to sit with my friends and chat. It's nice to sit back, listen to the music and slowly sip a really good cup of coffee.
M: Coffee houses are a fad. They appeal to people who have nothing better to do than sit around and drink overpriced coffee. Did you know they charge four dollars for a cup of coffee at that new place across from the theater？ That's crazy! They have menus with filly different "special" blends from all over the world: Java, Ethiopia, Kenya, Brazil... It all tastes exactly the same to me.
W: Coffee houses are nut just for trendy people.
M: Yes, they are! Did you just hear what that guy over there ordered？ He ordered a double, decaf cappuccino. That's so stupid. If you drink coffee, you should drink it with caffeine.
W: Wow, you are really judgmental today. Are you finished with your coffee？ Can we go？
M: No, I paid over three dollars for this cup of coffee. I'm going to drink the whole thing.
(20)
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