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【多选题】
2006年12月母公司将成本为180万元的一批产品销售给子公司，销售价格为225万元，至年末该产品仍有112.5万元没有实现对外销售，形成存货；2007年2月母公司又由将成本354.38万元上述商品以472.5万元的价格销售给子公司，2007年4月子公司将上述存货对外销售，销售价格为307.5万元，销售成本为240万元，其余没有实现对外销售，采用先进先出法对存货计价。2007年末编制合并报表时，母公司应作的抵销分录有（ ）。A.
借：未分配利润-年初22.5 贷：营业成本22.5
B.
借：营业收入472.5 贷：营业成本472.5
C.
借：营业成本86.25 贷：存货86.25
D.
借：未分配利润一年初112.5 贷：营业成本112.5
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【简答题】各种不同电压等级的（）和（）组成了电力网，也叫电力网络简称电网。
【单选题】What does the woman mean when she says this:
A.
She is not sure that the student employee will give her the form.
B.
She thinks that he will have to wait for the student employees.
C.
She does not want the man to bother her because she is busy.
D.
She is is not sure that the man understands what to do.
【单选题】Jane says the ideas for the changes
A.
were initiated by the leadership group.
B.
resulted from the expansion of the team system.
C.
were developed in conjunction with a firm of management consultants.
【简答题】什么叫电力网?
【单选题】听力原文： Shell Group says so far it has invested over 1.6 billion USD in China. The figure will soar to 5 billion within the next few years. Shell said the energy resource supply of China will double aro...
A.
1.6 billion USD
B.
1.6 million USD
C.
5 billion USD
D.
5 million USD
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