单项选择题

在下列有关被审计单位营业外收支业务中，审计人员认为不正确的是：

A.将业务招待费列入营业外支出
B.将公益救济性捐赠列入营业外支出
C.将合同违约金列入营业外支出
D.将固定资产的报废损失列入营业外支出
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单项选择题
审计人员运用分析方法检查存货的总体合理性时应采用的指标是：
A.流动比率
B.应收账款周转率
C.资产负债率
D.存货周转率
未分类题
SECTION A CONVERSATIONSDirections: In this section you will hear several conversations. Listen to the conversations carefully and then answer the questions that follow.听力原文：W: Hey Steve, got any plans for tonight?M: Hi, JanE.No, I don't think so. Why? Got any suggestions?W: In fact, I do. I just got two tickets to the opening of the exhibit of the reprints by Julia Margaret Cameron. I should have mentioned it earlier, but I was on the waiting list for these tickets and I wasn't sure I'd even get them.M: An exhibit, huh? I like such things. But I don't know who JuliA...W: Margaret Cameron! She was a photographer in the 1800s. She is interesting to art historians in general and students of photography in particular because she ... how should I say, changed the aesthetics for photography.M: What do you mean?W: Well, her specialty was portraits and instead of just making a factual record of details like most photographers did, you know, just capturing what a person looks like in a dispassionate sort of way, she, like a portrait painter, was interested in capturing her subject's personality. M. Interesting! How did she do that?W: She invented a number of techniques that affect the picturE.One of those things she did was to blur images slightly by using a soft focus on the subject. That's pretty common now.M: Yeah, seems so. Who did she photograph?W: Famous. people of her day: Alfred Lord Tennyson, Henry Wadsworth Longfellow, Charles Darwin; I don't know who elsE.We'll see at the exhibition.M: You really pick my curiosity. I am going to enjoy this.What is the conversation mainly about?A.An exhibition on some famous peoplE.B.A course on photography the woman is taking.C.An exhibition of a famous art historian's works.D.An exhibition of a great photographer's works.
A.听力原文：W:
B.
M:
C...
W:
D...
E.
M:
F.
M:
G.
M:
H.
What
I.An
J.
B.A
K.
C.An
L.
D.An
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