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财产清查不仅包括对实物资产的盘点，也包括对银行存款．往来款项的核对。()

A. 正确
B. 错误

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材料采用实际成本计价进行日常核算的企业，可以不设置“物资采购”科目，但应单独设置“在途物资”科目进行核算。()

A. 正确
B. 错误

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听力原文： (21[C]) Thirty-four patients died and two were injured early yesterday when a fire broke out in a psychiatric hospital in the town of Nonsan. A police spokesman told reporters there were 41 patients in the newly-constructed Seoul Neurological Hospital when the fire broke out around 2i00 a.m. local time. It is said that rescue efforts were hampered because of some of the doors were locked for the night and some of the patients were bound to their beds. (22[B]) Policemen, firefighters and volunteers managed to get the fire under control (23[A]) within 20 minutes. It is said that police were investigating the cause of the blazes.
The fire caused ______ casualties.

A. two
B. thirty-four
C. thirty-six
D. forty-one

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企业提高会计核算质量，充分发挥会计工作效能的一个重要前提，就是采用适当的账务处理程序。 ()

A. 正确
B. 错误

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What is the point Dr. Frances is making when he mentions Ali？

A. Some things cannot be learned from books.
B. Foreign students am very much alike.
Choice of where to live varies from person to person.
D. Convenience is his first consideration in choosing where to live.

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财产清查不仅包括对实物资产的盘点，也包括对银行存款．往来款项的核对。()

A. 正确 B. 错误

材料采用实际成本计价进行日常核算的企业，可以不设置“物资采购”科目，但应单独设置“在途物资”科目进行核算。()

企业提高会计核算质量，充分发挥会计工作效能的一个重要前提，就是采用适当的账务处理程序。 ()

What is the point Dr. Frances is making when he mentions Ali？

A. 正确
B. 错误