第14题: [单项选择]借贷记账法下余额试算平衡的直接依据是（）。 A. 资金运动规律 B. 财务状况等式 C. 账户结构 D. 有借必有贷，借贷必相等 参考答案:B 答案解析:试算平衡是以财务状况等式和借贷记账规则为理论基础的，其中发生额试算平衡的直接依据是借贷记账法记账规则，余额试算平衡的直接依据是财务状况等式。
第34题: [单项选择]Questions 11 to 18 are based on the conversation you have just heard,A) She got more than one job offers. C) She was the first one to get an offer. B) She also was offered a job. D) She got more offers than the man. 参考答案:B 答案解析:[听力原文] M: I just got my first job offer. W: I did too. Q: What does the woman imply 第35题: [单项选择]Only were the persons of ______ invited to take part in that celebration meeting.
A. reservation B. reputation C. pervasion D. revision 参考答案:B 答案解析:难词辨义。原句意为：只有那些有名望的人，才被邀请参加庆祝活动。reservation意为“(旅馆房间、剧院座位等的)预订；保留。”reputation意为“名声；名誉，”pervasion意为“遍及I
