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在任意时点上企业所有的资产总额必然等于权益总额。( )

A. 对
B. 错

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Questions 24-26Choose the correct letter.Write A if professor says REMAINWrite B if professor says REWRITEWrite C if professor says REMOVEWhat suggestions does professor make purpose （）

企业在资产负债表日不能可靠地估计所提供劳务的交易结果，应按照已经发生的劳务成本预计能够得到补偿，应按已经发生的劳务成本金额确认收入；同时，按相同的金额结转成本，不确认利润。 ( )

A. 对
B. 错

银行汇票是汇款人将款项存入当地银行，由汇款人签发，持往异地支取库存现金或办理转账结算的票据。( )

A. 对
B. 错

Questions 16-20Complete the notes below.Write NO MORE THAN THREE WORDS AND/OR A NUMBER for each answer.(16) must be accompanied by an adult on walking and cycling.Tourists can pick (17) in some specialist shops.Chatsworth’s art collection has (18) years’ history.Eyam village is also called (19) Eyam Hall has (20) workshops. （17）处填入（）。