第21题: [单项选择]Tom doesn’t want to work right away because he thinks that if he ______ a job he probably wouldn’t be able to play football very often. A. has to get B. had got C. were to get D. could have got 参考答案:C 答案解析:[解析] 表示与将来事实相反的虚拟语气。主句用would do,从句用were to do。
第36题: [多项选择]下列有关收入确认的表述中,符合现行会计准则规定的有( )。 A. 订制软件收入应根据开发的完成程度确认 B. 与商品销售分开的安装费收入应根据安装完了程度确认 C. 属于提供后续服务的特许权费收入应在提供服务时确认 D. 包括在商品售价中但可以区分的服务费收入应在商品销售时确认 参考答案:A,B,C 答案解析:[解析] 包括在商品售价中但可以区分的服务费收入应在服务提供时确认。