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【单选题】
下列关于短期借款的说法中不正确的是( )。A.
短期借款一般是企业为了满足正常生产经营所需的资金或者是为了抵偿某项债务而借入的
B.
企业短期借款利息的计提应当通过“短期借款”科目的贷方核算
C.
如果短期借款的利息是按期支付的，例如按季度支付利息，并且其数额较大的，企业应采用月末预提方式进行短期借款利息的核算
D.
如果企业短期借款利息是在借款到期时连同本金一起归还，但是数额不大的，可以不采用预提的方法，而在实际支付或收到银行的计息通知时，直接计入当期损益
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【单选题】听力原文：(A)They're setting the table for a meal. (B) They're concentrating on some documents. (C) They're taking off their glasses. (D)They're taking their seats for a meeting.
A.
B.
C.
【单选题】—What color are they? —_____. [ ]
A.
This is some white
B.
They're white
C.
They're white sweaters
D.
It's white
【简答题】听力原文：(A) They're shaking hands. (B) They're moving some chairs. (C) They're playing a . (D) They're posting something on the board.
【单选题】-As tu reçu la lettre de tes parents? Oui, je _____
A.
l'ai reçu
B.
lui ai reçu
C.
l'ai reçue
D.
les ai reçus
【简答题】亚共晶白口铸铁碳的质量分数为 ，其室温组织为 。
【单选题】A: You're thirsty? There are some cans of Coke in the fridge.B: ______
A.
Some cans of Coke in the fridge? It's terrific.
B.
Don't worry. You're forgotten to put it in the fridge.
C.
I don't mind I'm thirsty.
D.
Some cans of Coke in the fridge? It's terrible.
【单选题】听力原文：(A) They're signing some forms. (B) They're standing next to the sign. (C) They're putting up signs. (D) A man is pointing into the distance.
A.
B.
C.
D.
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