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【多选题】
下列有关存货的说法中，正确的有( )。A.
因非货币性资产交换换出存货而同时结转的已跌价准备，不冲减当期资产减值损失
B.
如果期初存货计价过高，则可能会因此而减少当期收益
C.
存货采用成本与可变现净值孰低法计价，并不影响存货周转期的利润总额
D.
当企业采用成本与可变现净值孰低法计价时，因跌价而产生的对损益的影响，只有在对该存货进行期末计价时予以确认
E.
低值易耗品的摊销方法有一次摊销法、分次摊销法和五五摊销法
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【单选题】听力原文：M: Susan, have you read the notice on the bulletin board? I've won the scholarship for the next semester. W: I knew you would. You certainly deserve it. Q: What does the woman mean? (17)
A.
His only son is dying.
B.
His mother died some time ago.
C.
He didn't look after his sick wife.
D.
He hasn't taken good care of his son.
【单选题】听力原文：M: Susan, have you read the notice on the bulletin board? I've won the scholarship for the next semester. W: I knew you would. You certainly deserve it. Q: what does the woman mean? (19)
A.
She is surprised at the news.
B.
She has also won a scholarship.
C.
She has confidence in him.
D.
She is not interested in the news.
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