第14题: [单项选择]Passage OneWhat do the American doctors say about babies A. Babies begin to learn at 5 or 6 months old. B. Babies begin to learn when they’re born. C. Babies don’t like to be taught by strangers. D. Babies always want to learn new things. 参考答案:B 答案解析:[听力原文] 26-29 Some people thought babies were not able to learn things until they were five or
第16题: [单项选择]农业资产计价原则有误的是()。 A. 购入的农业资产,按照税前价格计价 B. 幼畜及育肥畜的饲养费用、经济林木投产前的培植费用、非经济林木郁闭前的培植费用,按实际成本计入相关资产成本 C. 产役畜、经济林木投产后,应将其成本扣除预计残值后的部分,在其正常生产周期内按直线法分期摊销,预计净残值率按照产役畜、经济林木成本的5%确定,已提足折耗但未处理仍继续使用的产役畜、经济林木不再摊销 D. 农业资产死亡毁损时,按规定程序批准后,按实际成本扣除应由责任人或者保险公司赔偿 参考答案:A