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记账时,如果无意中发生隔页,除划红对角线注销,加盖“此页空白”戳记外,只需由记账人员签章。()

A. 正确
B. 错误

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听力原文:M: Well, Katherine, I've only been on the course for a few weeks, but you're in your third and final year.
F: Yes, there's light at the end of the tunnel. It's hard, doing it part-time.
M: Have you enjoyed it?
F: Oh, on balance, yes, very much. It's not perfect, of course. The teaching staff vary in their commitment, but I think I've been lucky in geeing the more dynamic ones. And most of the students are fine - there are a few oddballs - and there's such a mix of backgrounds and expertise, which comes out in the really wide range of presentations we get. One down side is the number of books and journals we're expected to get through - some weeks it's just been too much.
M: Yes, I'm finding that already. What have you particularly enjoyed?
F: One thing that's struck me is how much each person is capable of contributing. We' have these online chat rooms and email lists, so you can stay in touch with each other, but nobody says anything special. And then when we have the class sessions, suddenly everyone comes to life, and you get some great exchanges of ideas.
M: Interesting. And what are you working on at the moment?
F: We've got a tough assignment. They've given us a case study about a company's plans to re- brand, and we have to go through all the figures sales, research et cetera - and comment on them. It's supposed to give us practice in drawing conclusions from the figures available. But it's hard!
M: I know I'm not ready for that kind of thing yet. But do you find the course relevant to your work?
F: Most of it, yes. It's been very helpful in showing me how to bring together attitudes and contributions 19om different parts of my company - bringing in the aims of both the marketing and the finance departments, for example, in order to generate new ideas. That's been of real practical value for me at work.
M: So it's made your job easier?
F: Oh, I wouldn't go that far! I've got a demanding role, and whatever the project we're involved in, everything's always got to be done yesterday, so there's the constant stress of working in a hurry. It means doing castings, setting targets, and so on, at the same time, along with providing a detailed rationale for everything you've decided on.
M: Sounds extremely demanding. But do you find it rewarding? Will you stay there?
F: It's fine for now. What I'm hoping to do is arrange a shift in direction, to get a more strategic role, perhaps next year, when the course is out of the way. The company's working on quality control at the moment, which isn't hugely interesting for me, but the next major project is on building up our brand image, and I'd like to play an active part in that.
M: So you look forward to a long career in management?
F: Oh, yes it's exciting, because it's changing all the time. And as many companies downsize, or focus on core activities through outsourcing, it becomes more .key. It will continue to find ever more inventive solutions, new ways to apply its values.
M: Yes, but business is bound to change, isn't it?
F: For sure. Globalisation's being assisted by developments in technology, meaning that companies are getting used to catering for far more regional and national markets, but at the same time customers are starting to shift: in what they want to see. They're expressing their concern about the environment, for example, and companies will have to take that into account,
M: I'm sure you're right. Well, shall we ...
— You will hear Katherine and Andrew, students at a business school, discussing their experiences and views of business.
— For each question 23 - 30, mark one letter (A, B or C) for the correct answer.
— You will hear the recording twice.
What does Katherine dislike about the course?

A. the student presentations
B. the reading requirements
C. the attitude of her lecturers

湿度大的房间的外墙或内墙内侧应设()。

A. 防水层
B. 防潮层
C. 保温层
D. 粉刷层

下列内容中,不属于永续盘存法特点的有()。

A. 逐笔逐日地登记存货收,发,结存的数量和金额
B. 为了核对存货帐面记录,加强对存货的管理,应视具体情况对存货进行不定期的盘存
C. 其依据的基本公式是:期末存货成本=期初存货成本+本期购货成本-本期耗用(或销货成本)
D. 平时不记发出存货的数量,只记录存货购进的数量和金额

在债券定价模型中,没有被包括在贴现率中的是()。

A. 真实无风险利率
B. 债券的风险溢价
C. 债券的票而利率
D. 预期通货膨胀率

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