第5题: [多项选择]下列各项中,属于企业收入要素内容的有( )。 A. 处置办公设备取得的净收益 B. 出租投资性房地产取得的租金收入 C. 出售原材料取得的销售收入 D. 取得的资产捐赠 参考答案:B,C 答案解析:[解析] 企业取得的资产捐赠、处置固定资产取得的净收益,均属于直接计入当期损益的利得,并通过“营业外收入”科目核算。
第7题: [单项选择]What is the attitude of some people towards Gypsies A. They are unfriendly to Gypsies. B. They admire the musical talent of the Gypsies. C. They are envious of Gypsies. D. They try to put up with Gypsies. 参考答案:A 答案解析:从听力原文第二段People may be afraid of them,look down on them or think that they are criminals.可以归纳出人们对吉普赛人