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[解析] 企业因自然灾害所造成的存货损失，应将减除保险公司赔偿后的差额计入营业外支出。

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[听力原文]1-4
M: What trouble are you having with your eyes
W: Well, I'm a bit tired and you know I do a lot of reading because of my work and besides our room is in the basement in the Department of English and we always work with electric light. I'm very tired I think.
M: Does the print get blurred as you're reading at all
W: Sometimes, yes, especially at night.
M: You manage in the distance all right
W: Yes. And also you see, doctor, I drive so erm you know this check-up is absolutely necessary.
M: What I want you to do is to look into the distance. Right! Look through me.
W: Through you
M: Right you are. I'm going to shine a light in your eye; don't worry about that.
W: Ok.
M: Your eyes, they are completely healthy. You just need slightly different glasses. It'll make you see a little bit clearer and a little stronger, but your eyes are basically normal.
W: Doctor, erm what do you think about contact lenses Do you think it's worthwhile for me getting some or not
M: Not in your case. If your left eye was as bad as your right eye, I would say yes, but at the moment you see nicely with your left eye nakedly.

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[听力原文]17-20
In the United States almost everyone chews gum, and more than $140 million worth of chewing gum is sold each year. This means that, on the average, each person in the United States spends one dollar a year for chewing gum.
Chewing gum became popular in the United States mainly because of one man, William Wrigley, who was head of the Wrigley Company for many years.
In 1870 Thomas Adams began to experiment with chewing gum. It was he who first made gum soft and pleasant enough to chew. But it was not until Wrigley entered the business in about 1890 that people everywhere began to learn about chewing gum and to use it widely.
Wrigley enjoyed doing things in a big way. In his first year he borrowed money and spent more than a million dollars on advertising. On every streetcar in the United States, for years and years, there was a large advertisement telling all about Wrigley's chewing gum. People complained that wherever they went they would see the name of Wrigley. Several times Wrigley sent free-of-charge pieces of gum to every person in the telephone book of every city and town in the United States. Finally, he began to advertise that it was good for the health to chew gum. His painstaking work in advertising finally brought him huge profits.

[解析] 选项A，“货币资金”科目需根据“库存现金”、“银行存款”、“其他货币资金”三个总账科目的期末余额的合计数填列。选项C，“应付账款”科目需要根据“应付账款”和“预付账款”两个科目所属的相关明细科目的期末贷方余额计算填列。选项D，“固定资产”科目应当根据“固定资产”的期末余额减去“累计折旧”、“固定资产减值准备”备抵科目余额后的净额填列。

(prolongation延长)。句意为：未来的科学发现在多大的程度上使人类延长寿命A．increase增加；B．expansion张开，伸展；C．growth生长。

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