题目内容

商品流通企业在采购商品过程中发生的运输费、装卸费、保险费等，直接计入当期损益。 ()

A. 正确
B. 错误

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企业期末持有的材料全部专门用于生产已签订销售合同的产品，则该批材料的可变现净值应以销售合同所规定的产品售价为计量基础。 ()

A. 正确
B. 错误

Section A
Directions: This section is to test your ability to give proper answers to questions. There are 5 recorded questions in it. After each question, there is a pause. The questions will be spoken two times. When you hear a question, you should decide on the correct answer from the 4 choices marked A, B, C and D.
听力原文：I'm tired because I went to bed late last night.
(1)

A. So do I.
B. Go to bed earlier tonight.
C. It doesn't matter.
D. What a pity!

甲因故意杀人罪被判处死刑，执行完毕后，其父急恨交加病发而亡。甲有妻乙、子丙、女丁、兄戊、弟己。下列人员中，能够继承甲父遗产的应是（）。

A. 甲、乙、丙、丁、戊、G
B. 乙、丙、丁、戊、己
C. 丙、丁、戊、
D. 乙、戊、己

听力原文：M: Could you help me？ I would like to open a sayings account please.
W: Certainly. Could you fill out this form. please？
Q: Where is the man？
(8)

A. In a shop.
B. At school.
C. In a bank.
D. In a restaurant.