第23题: [单项选择]Who is ill in hospital [A]Mary. [B]Mary’s mother. [C]Mary’s father. 参考答案:B 答案解析:[听力原文] M: Excuse me, can I speak to Mary F: Sorry, she isn’t in. She has gone to the hospital
第28题: [单项选择]资产负债表编制的主要依据是( )。 A. 资产、负债及所有者权益类各账户的本期发生额 B. 各损益账户的期末余额 C. 各损益账户的本期发生额 D. 资产、负债及所有者权益类各账户的期末余额 参考答案:D 答案解析:[解析] 反映财务状况的,静态的资产负债表只能根据资产、负债和所有者权益的期末余额编制。