第15题: [多项选择]下列各项业务中需要通过“待处理财产损溢”账户核算的有()。 A. 库存现金丢失 B. 原材料盘亏 C. 库存商品盘盈 D. 应收账款无法收回 参考答案:A, B, C 答案解析:库存现金丢失、原材料盘亏以及库存商品盘盈均应当通过“待处理财产损溢”账户核算,应收账款无法收回通过“坏账准备”账户核算。
第36题: [单项选择]Questions 22 to 25 are based on the conversation you have just heard. A. Different in personality. B. Rude to women drivers. C. Rather difficult to please. D. Talkative and generous with tips. 参考答案:A 答案解析:[听力原文] What kinds of people does Nancy meet [解析] 由选项中的personality, Rude, Talkative等可知