下列交易或事项，不应确认为营业外支出的是（）。A．税务罚款

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问题单项选择题

下列交易或事项，不应确认为营业外支出的是（）。

A．税务罚款支出

B．无形资产出售净损失

C．固定资产盘亏净损失

D．超标的广告费支出

答案

参考答案：D

解析：【解析】：选项D，超标的广告费用支出计入到销售费用，选项A、B、C均计入营业外支出科目。

听力题

根据句意完成已给出首字母或汉语提示的单词，使补全后的句子意思通顺，语法正确。

小题1:Spring Festival usually comes in J_______ or February.

小题2:The girl is still very w_______ after her illness.

小题3: Our parents provide us with food and c_______ and never ask for anything in return.

小题4: Eve felt very t_______ after a whole day’s hard work.

小题5:It’s usually considered impolite to ask ________ (个人) questions about others.

小题6:Most foreign visitors are very ________ (兴趣) in Chinese traditional culture.

小题7: Many people will come to Jining to _______ (观看) the 23rd Games of Shandong in September来

小题8: I plan to travel to several ________ (欧洲) countries this summer vacation.

填空题

仪器仪表的使用必须有（）。