下列关于资产负债表的编制说法正确的有（)。下列关于资产负债表的编制说法正确的有()。
A. 交易性金融资产要根据总账账户余额直接填列
B. “存货”项目要根据“原材料”“委托加工物资”“周转材料”“材料采购”“在途物资”等总账科目期末余额的分析汇总数，再减去“存货跌价准备”科目余额后的净额填列
C. “应收账款”项目，应根据“应收账款”“预收账款”账户的所属相关明细账户的期末借方余额计算填列
D. “固定资产”项目，应当根据“固定资产”账户的期末余额减去“累计折旧”、“固定资产减值准备”备抵账户余额后的净额填列
Host： John, come and sit in the sofa. Dinner will be ready in a minute. Could I get you something to drink？
Guest ：___________
A. No, don’t trouble, drunk enough.
B. No, you couldn, t, I'm not thirsty.
C. No, you couldn, t, I'm not thirsty.
D. Yes, you could, I’d like some Coca Cola.
The passage suggests that the present day problem with regard to computers is _________.
A. challenging
B. psychological
C. dramatic
D. over-trusting
Speaker A： May I speak to Dr. Wang, please？
Speaker B：_________.
A. Hold on a second, please. I’ 11 put him on.
B. Sorry, Mr. Wang is not available right now.
C. I am not sure because I don, t know what he is doing.
D. Thank you very much for calling.
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