第9题: [多项选择]接受捐赠、无偿调入的存货,其成本的确定方法正确的有()。 A. 按有关凭据(加相关费用)金额入账 B. 没有凭据的,按同类或类似资产的市场价格(加相关费用) C. 没有相关凭据、同类或类似存货的市场价格的,按名义金额入账 D. 按直接材料费用加直接人工费用加分配的间接费入账 参考答案:A, B, C
A. both B. either C. any 参考答案:B 答案解析:[解析]由 side 一词可知不能选A,又因为街道有两边,每一边均应用either。故应选B。
第22题: [单项选择]______ for their help, we should be in big trouble. A) Were not it C) Were it not B) It were not D) It was not 参考答案:C 答案解析:本题考点是虚拟语气。虚拟语气中,条件从句中有were,则可把If省掉,把were放在句首倒装。本句大意:要不是他们的帮助,我们会陷入困境。
第29题: [单项选择]It can be inferred from the passage that the Sun's light travels ______. A. through solid objects in space B. in many different directions C. further in summer than in winter D. more slowly than scientists previously believed 参考答案:B 答案解析:[分析] 本题为推断题。根据文章最后一句“A very small fraction of the Sun’s light and heat is emitted in such directions