第8题: [单项选择]红日企业于2007年11月接受一项安装任务，采用完工百分比法确认劳务收入，预计安装期15个月，合同总收入400万元，合同预计总成本为316万元。至2008年底已预收款项320万元，余款在安装完成时收回，至2008年12月31日实际发生成本304万元，预计还将发生成本16万元。2007年已确认收入20万元。则该企业2008年度确认收入为( )万元。 A. 320 B. 360 C. 380 D. 364 参考答案:B 答案解析:[解析] 该企业2008年度确认收入=400×304/(304+16)-20=360(万元)。
第12题: [单项选择]Questions 11 to 18 are based on the conversation you have just heard. A. The two speakers are classmates. B. The man is majoring in elementary education. C. The woman is majoring in elementary education. D. The two speakers got to know each other in a class. 参考答案:C 答案解析:[听力原文] W: Hi, Peter. I was surprised to see you in the class in Children’s Literature yesterday. Are you also majoring in elementary education M: No, I’m not. But as a psychology major, I can use this to fulfill the requirement in developmental psychology. Q: What do you learn from the conversation 信息明示题。由女士的问话Are you also majoring in elementary education，特别是其中的also可知，女士的专业是基础教育，所以C正确。 [考点] major作动词时意为“主修”，常与介词in搭配，后接表科目的名词；作名词时意为“主修课”；作形容词时意为“主修的；主要的”。
