在非货币性资产交换中，如果换入资产的未来现金流量在风险、金额、时间方面与换出资产显著不同，即使换入或换出资产的公允价值不能可靠计量，也应将该交易认定为具有商业实质。()
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【C4】
A. person
B. king
C. people
D. lady
The national Education Department says school safety has set off alarm bells with frequent
A. that
B. in which
C. by which
D. when
【C6】
A. should
B. would
C. must
D. could
Following the writer' s suggestions-, which of the following should we students d0？.
A. Set up a e-store and do business online.
B. Keep silent if you are not satisfied with what you' ve bought from your friends.
C. Return your purchases if you are not pleased with the goods from your friends.
D. Be careful when e-shopping and avoid making money from your friends on line.
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