第13题: [多项选择]下列科目的余额，期末应结转到“本年利润”科目的有( )。 A. 营业外收入 B. 营业外支出 C. 投资收益 D. 以前年度损益调整 参考答案:A,B,C 答案解析:[解析] 在会计期末，企业应当将“主营业务收入”、“其他业务收入”、“营业外收入”、“投资收益”等收入类科目的期末余额，分别转入“本年利润”科目，与此同时，企业还应当将“主营业务成本”、“营业税金及附
第20题: [填空题]Diet and physical qualities which passed down from our parents affect ____________________, a natural substance in the liver blood. 参考答案:the amount of cholesterol 答案解析:[解析] 本题定位信息是diet 和 physical qualities，从而锁定文章第四段第二句。该句提到The amount of cholesterol is affected by diet
第31题: [单项选择]It is estimated that by the end of this year the output of our factory will have increased by three times______. A. comparing with that of 1996 B. comparing with 1996 C. compared with that of 1996 D. compared with 1996 参考答案:C 答案解析:[解析] compared在句中为过去分词作状语；that在此不能省略，因为比较的是output。
