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【单选题】
听力原文：W: Hi, Mike. This is Sally Harris from Four Seasons Heating. I'm calling to let you know that the part you have been waiting for is in. Should I send someone over today to install it? M: Absolutely. We've been freezing here without using the heating system over the weekend. I never realized that our heating system would break down during the coldest month of the year. W: This kind of problem happens a lot. I think I can have one of our staff over there by noon. He will call from his mobile phone when he' s on his way. M: Thanks a lot. It will be much warmer tonight. What is the purpose of Sally' s call?A.
To inform. a customer about a new cooling system
B.
To inform. a customer that a component has been delivered
C.
To inform. a customer about a hot product
D.
To inform. a customer about the sales figures
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【单选题】下列关于留存收益的表述不正确的是( )。
A.
留存收益包括资本公积和未分配利润两类
B.
盈余公积是指企业按照有关规定从净利润中提取的积累资金
C.
盈余公积经批准可用于弥补亏损
D.
未分配利润是指企业实现的净利润经过弥补亏损、提取盈余公积和向投资者分配利润后留存在企业的、历年结存的利润
【简答题】会计账户是根据( )开设的，会计账户是对( )进一步分类核算的工具。
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