判断题
出纳员应予每周对保险柜内存储的现金进行清点核对，确保库存现金的账款相符；在月末时，还要进行现金日记账与现金总账的账账核对，以保证库存现金数额的账账相符。
正确
错误
- 对
- 错
判断题
公允价值是指市场参与者在计量日发生的有序交易中，出售一项资产所能收到或者转移一项负债所需支付的价格。
正确
错误
- 对
- 错
判断题
固定资产的使用寿命、预计净残值确定后可以随意变更。
- 对
- 错
判断题
当投资方加大投资，从有重大影响转换为实施控股时，长期股权投资的会计处理方法从成本法转为权益法。
- 对
- 错
正确
错误
判断题
无论是同一控制企业合并，还是非同一控制企业合并，合并方或购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用，发生时不得计入当期损益。
- 对
- 错
简答题
业务题一：
A公司支付13万元银行存款购买一批股票，其中的1万元是交易费用（可抵扣的增值税税率为6%），2万元是已宣告但尚未支付的股利。在此之后的一周，该公司收到了支付的股利并存入银行。在资产负债表日，该批股票的公允价值上升至15万元；而在公司将该批股票售出时，股票的公允价值又上升至18万元。要求：做出该批股票交易的全部会计分录。
简答题
业务题二：
A公司2011年末应收账款的余额为200 000元，坏账损失计提比率为4%。在第二年，A公司实际发生的坏账损失数额为B公司的5000元；坏账损失率调整为5%。第二年的应收账款总额为100 000元。在第三年，第二年已核销的坏账B公司的应收账款5000元可收回。要求：做出A公司的会计处理。
单选题
Cosmetic surgery involves ____ reshaping the body features.
in
at
on
单选题
It is the ability to do the job ______ matters not where you come from or what you are.
one
that
what
完形填空
二、阅读理解：阅读下面的对话，选择合适的内容将对话补充完整。
（教材对话原文）
Jeff: Morning, Roger.
Roger: Good morning, Jeff. 1 Would you mind going to get me a cup of coffeeat the Starbucks across the street? I know you just got here, but I would really appreciate it.
Jeff: 2
Roger: Yes. Impressed that you remember!
Jeff:Your flavour I never forget.
Jeff leaves to go get a coffee, and then comes back with it.
Jeff: Here you go, Roger.
Roger: Thanks. Oh, Jeff, 3 with the opening speech I'm giving next week at our company.
Jeff: Well, it's pretty busythis morning, but I'll have some time between five and six p.m. Would that be okay?
Roger: 4 I'm going to talk about the new energy storage material, and I think you have an excellent grasp of the subject.
Jeff: Thank you.
Roger: Oh, by the way, 5 ?
Jeff: It's going pretty well.
Roger: I'd like to see it sometime. Do you think you could get it on my desk by 4 p.m. today?
Jeff: No problem. I'll get it to you.
Roger: Great. Have a good one, Jeff.
Jeff: You too.
A. how was your report of the new batteries coming along?
B. I'd appreciateit if you could help me
C. No problem! You want the usual?
D. It's good to see you.
E. Yes, that would be great.
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__2__
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__5__
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