下列各项中，不应计入营业外收入的是（）。 A.处置无形资产净收

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问题单项选择题

下列各项中，不应计入营业外收入的是（）。

A.处置无形资产净收益

B.债务重组利得

C.接受非关联方的现金捐赠

D.接受控股股东的现金捐赠

答案

参考答案：D

解析：选项D，接受控股股东的现金捐赠相当于控股股东的资本性投入，应记入"资本公积"科目。

听力题

单词拼写（共10小题；每小题1分，满分10分）

51. I must a__________ to you for not being able to meet you at the airport.

52. There has been an 8% d__________ in his income because of the financial crisis.

53. Though time was l_________, we finished the work on time.

54.A lot of people a__________great importance to becoming rich and famous.

55.I will a__________ it if you can help us with the work.

56. Nobody is admitted to the building without p_____________of the police.

57. C__________drove him to open the letter addressed to his sister.

58.He played the violin beautifully by the side of the street and many p_________ put coins into his hat on the ground.

59.He s__________ in the final examinations and was awarded the first prize.

60. Mary used to sing songs in a pub to earn some e___________ money when she was a college student.

填空题

四逆汤主治（）。