问题
单项选择题
对流动资产进行价格鉴证时，被价格鉴证资产的清单的依据是( )。
A．实存数量
B．账面记录
C．账面记录和实存数量均可
D．账面记录和实存数量的平均数
答案
参考答案：A
解析： 一份准确的被价格鉴证资产清单是正确进行价格鉴证的基础资料。被价格鉴证资产的清单应以实存数量为依据，而不是以账面记载情况为标准。
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对流动资产进行价格鉴证时，被价格鉴证资产的清单的依据是( )。
A．实存数量
B．账面记录
C．账面记录和实存数量均可
D．账面记录和实存数量的平均数
参考答案：A
解析： 一份准确的被价格鉴证资产清单是正确进行价格鉴证的基础资料。被价格鉴证资产的清单应以实存数量为依据，而不是以账面记载情况为标准。
Directions: In this section, you will hear ten short conversations. At the end of each conversation, a question will be asked about what was said. The conversation and question will be spoken only once. During the pause, you must read the four choices marked A, B, C, D, and decide which is the best answer. Then mark the corresponding letter on the ANSWER SHEET with a single line through the center.
A．It means being convenient to be carried.
B．It means being readily to be divided.
C．It means being easily identified.
D．It means being carried in a big basket.