题目内容

下列各项资产、负债中,不形成暂时性差异的是()。

A. 企业为其子公司进行债务担保而确认的预计负债
B. 期末计提坏账准备
C. 期末按公允价值调整交易性金融资产的账面价值
D. 可供出售金融资产公允价值变动

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Section A
Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the conversation and the questions will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A, B, C and D, and decide which is the best answer.
听力原文:W: It seems something is weighing on your mind these days. What's the matter?
M: I don't know... things seem to be worse. Sometimes I feel my girlfriend seems to take me for granted. If only I had a job or something — then at least I'd feel I'm really doing something.
Q: What do we learn from the conversation?
(12)

A. The man has nothing to do so far.
B. The man is not satisfied with his current job.
C. The man wants to spend more energy working.
D. The man doesn't get along well with his girlfriend.

听力原文:M: How long does the journey take if I go by bus?
W: It depends on the traffic. I think the Airport Express is your best bet.
Q: Where is the man probably going to?
(14)

A. The bus station.
B. The school.
C. The airport.
D. The travel agency.

What do we know about Wholesome Wave from the passage?

A. It is a nonprofit group that specializes in weight control.
B. It sponsors healthy weight clinics in local farmers' markets.
C. It tries to make fresh food available to poor families.
D. It is giving vegetable coupons to pregnant women.

听力原文: Zachary Taylor was elected as the 12th president in 1849. It's surprising because he was the first president that didn't have any political experience. The main reason he was chosen as a candidate was because he was a war hero. In the army, his men called him old, rough and ready, I guess, because of his rough address. He was kind of blunt and he didn't really look like a military hero. He liked to do things like wearing civilian clothes instead of a uniform. even in battle. And he was so short and plump that he had to be lifted up onto his horse. But he did win a lot of battles and he became more and more popular. So the Whig Party decided to nominate him for the presidency, even though no one knew anything about where he stood on the issues. I couldn't find much about his accomplishments because he was only in office about a year and a half before he died. But one thing, he pushed for the development of a transcontinental railroad because he thought it was important to form. a link with the west coast. There was a lot of wealth in California and Oregon from commerce and minerals and stuff. Also, he established an agricultural bureau in the Department of the Interior and promoted more government aid to agriculture. He died in office in 1850. So his vice-president took over.
Questions 32 to 35 are based on the passage you have just heard.
32. Why was Zachary Taylor chosen by his party as a candidate for president?
33. What can we know about Zachary Taylor?
34. Why did Taylor have little political achievements?
35. When did Zachary Taylor die?
(33)

A. He was well-known on the West Coast.
B. He made many political achievements.
C. He supported financial aid to farmers.
D. He was a popular war hero.

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