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【简答题】
下列各项中，正确的表述是( )。 A．企业于会计期末所估计的存货跌价损失一定会对当期损益产生影响 B．确定存货实际成本的买价是指购货价格扣除商业折扣和现金折扣以后的金额 C．如果期末存货计价过高，说明本期收益可能高估，反之，则会引起本期收益低估 D．存货的加工成本是指加工过程中实际发生的人工成本等，不包含按照一定方法分配的相关费用 E．为特定客户设计产品发生的设计费也应计入存货成本
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【单选题】The passage suggests which of the following about changes in the earth's magnetic alignment?
A.
They are infrequent events, whose causes are yet to be conclusively established.
B.
They occur infrequently but at regular intervals, more often through the diffusion process than 'field regeneration'.
C.
They occur regularly, more often through the 'field regeneration' process than through diffusion.
D.
They occur frequently but irregularly, because 'field regeneration' is more often the cause.
E.
They occur irregularly, largely because they are dependent on the rare large changes in the flow of the earth's core.
【单选题】听力原文：M: Can I have a single room for tonight, please? W: Sorry, sir. All our rooms are fully occupied. Where does this conversation most probably take place?
A.
At a bus stop.
B.
At a canteen.
C.
At a hotel.
D.
At a bank.
【单选题】听力原文：W: I'm sorry, sir. The train is somewhat behind. Take a seat, and I'll tell you as soon as we know something definite. M: Thank you. I'll just sit here and read a magazine in the meantime. What c...
A.
The train is crowded,
B.
The train is late.
C.
The train is empty.
D.
The train is on time
【简答题】侧向推铅球动作时,躯干的转体动作是由 和 在 固定的条件下收缩完成的。
【单选题】听力原文：M: I'd like to check in, please. W: Awfully sorry, sir. There are no rooms available now. M: But I reserved a room the day before yesterday. W: Sorry. May I have your name? M: Tom White. W: Pleas...
A.
In the office.
B.
In a restaurant.
C.
At a hotel.
D.
In the bank.
【单选题】听力原文：W: I'm sorry, sir. You may not smoke here. W: Oh, sorry. I didn't see the sign. Q: What does the sign most probably say? (9)
A.
No Smoking.
B.
No Parking.
C.
Wet Paint.
D.
Keep off the Grass.
【单选题】听力原文：M: This is the second time you have been late this week, Helen. W: I'm sorry, sir. M: You'll have to do better than that, or I might find it necessary to let you go. W: It won't happen again, I p...
A.
They are friends.
B.
They are teacher and student.
C.
They are employer and employee.
【简答题】最小的整数是1，最小的自然数也是1．______．（判断对错）
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