你好口语一点通，会计老郑・一点通网校回答您的问题：

　　答案为C，AD是营业外支出，B是主营业务收入’

如果考会计从业资格证报班，强力建议选择网校学习，随时学习，充分利用碎片时间进行学习，一对一，老师随时辅导答疑，为您保驾护航，不仅能听课，而且能随时一对一家教式，语音对话式辅导答疑，面授班虽多，教学效果良莠不齐。如果运气好，没有白花报班费用，如果不好，就浪费了，心疼。另外，现场上课，费车马劳顿之苦，听不懂就过去了，一步跟不上步步跟不上，教师上完课就走人，遇到问题想问老师，不太可能。而网校学习则不同。448元就可以请一位会计家教老师，语音答疑，你一言，我一语，互动学习效果高，只到弄懂为止。全程答疑辅导，全程监督学习，辅导包通过。

　　在这学习，要求严格，严格目的是确保一次考过：端正态度，必须接受监督。监督方法：商讨学习计划，落实到哪天做什么，一旦确定下来，严格执行，汇报方法：计划应该到哪，实际到哪，完不成进度，要严厉批评 。章节练习结果要截图汇报。建议每一章章节练习准确率达不到80%，不可以进行下一章学习，一步一个脚印。每天汇报学习情况。

　　分三轮复习

　　第一轮，主抓三门基础知识

　　第二轮，疯狂做题，模拟考试

　　第三轮，留一周左右查缺补漏

　　第一轮主要是掌握知识，脑袋多装知识点。第二轮，知识点的梳理，最终达到炉火纯青，第三轮准备考试了

　　现在第一轮， 先学会计基础，再法规，后电算化。第一轮包括看视频，做章节练习。

　　具体学习方法：一定要看一章视频做一章章节练习,加以巩固，否则效果不好。每一章看完视频，一定要看一遍书本，因为看书有利于视频中容易理解的口语化概念与书面语概念对接。

　　计划有一点弹性，如果觉得哪一章不太好，多花一点时间。章节练习在我给你的一个压缩软件里

　　准备能会话耳麦，遇到问题就问，语音答疑，速度快效果好，一定要多问。

　　具体学习计划再讨论。要求每天汇报学习进度，每一章章节练习结果都要截图汇报。

征集一段英语口语情景对话

A:Do you think Internet is good?

B:Of course! Internet can help us learn more things.We can find imformations we need.And.....

A:Wait, some people would agree with you.But I don\'t think so.Because there are many sudents fall in to the Internet can\'t get out.And their grades come down really quickly.

B:But everyone needs relax. Of course they relaxed a lot.But we can\'t think Internet is bad.It can help us in many ways.We can visit the school website and learn things we don\'t know very much,because we are all students.Don\'t you think so?We can use it in many ways,although some is bad,but not all ways are bad.And we can help others such as by using Zhidao of baidu.I think you have used it before.

A:Yeah.It\'s true.But there is many unhealthy imformations.Such as the eroticism things.You know.

B:But there are still many useful imformations.Why do you only can see the bad things of Internet.

A:Maybe you are right.

Xiao Hua: Hi! Lingling, how are you doing?

Lingling: fine. Thanks. Thank god it is Friday.

Xiao Hua :Yeah. What do you usually do on the weekend? I feel so bored on the weekend.

Lingling: Why don’t you surf on net?There are so many fun things out there.

Xiao Hua :Well, My mom won’t let me get on line. She said that there are so many traps on the internet.She is aftraid that I might get bad influence. like those pornographic sites.

Lingling: She only looks at the negative side of the internet. Actually there are far more positive impacts.

Xiao Hua: Give me some examples, please.

Lingling: Simply by clicking internet button,you can get information about all kinds of topics. Whatever you are looking for, you will find it. Even if you want to have very specific information, you will find it in a short time

Xiao Hua: Tell me some more, please

Lingling: You can socialize with people. I find that I could find better friends on net than in the real world.

Xiao Hua: Really? Sounds interesting.

Lingling: There are social communities on the internet., like English Corners. I often go there to practice my oral English. I don’t feel shy there which I normally do. Now I find that I have made great progress in my oral and written English due to the internet.

Xiao Hua: That’s great. I have been looking for a place to practice my English. I think I will persuade my mom to let me get on line.

Lingling: another big advantage of the internet is the easy access to information and it is very cheap. For example, you may download songs, reading novels, play games. There are many web sites that offer free stuff.

Xiao Hua:I enjoy reading novels, especially those adventures.but my mom said that a lot of children get sick after playing on the computer all day long.

Lingling: She is right. We can’t glue to it all day. It is not good for our eyes. It is not good for our body.We need to go out to inhale fresh air. We need to keep fit in the park.. We need to socialize with real people .

Xiao Hua :Can I voice chat with you tonight? I want you to tell me more about internet.

Sure. I use QQ. You may download one.

Xiao Hua: Ok. See u in QQ then.

Lingling: See you.

Hi, I wrote it myself. Hope you like it.The conversation on the positive and negative impact of internet between two college girlsXiao Hua: Hi! Lingling, how are you doing?Lingling: fine. Thanks. Thank god it is Friday.Xiao Hua :Yeah. What do you usually do on the weekend? I feel so bored on the weekend. Lingling: Why don’t you surf on net?There are so many fun things out there.Xiao Hua :Well, My mom won’t let me get on line. She said that there are so many traps on the internet.She is aftraid that I might get bad influence. like those pornographic sites.Lingling: She only looks at the negative side of the internet. Actually there are far more positive impacts.Xiao Hua: Give me some examples, please.Lingling: Simply by clicking internet button,you can get information about all kinds of topics. Whatever you are looking for, you will find it. Even if you want to have very specific information, you will find it in a short timeXiao Hua: Tell me some more, pleaseLingling: You can socialize with people. I find that I could find better friends on net than in the real world.Xiao Hua: Really? Sounds interesting.Lingling: There are social communities on the internet., like English Corners. I often go there to practice my oral English. I don’t feel shy there which I normally do. Now I find that I have made great progress in my oral and written English due to the internet.Xiao Hua: That’s great. I have been looking for a place to practice my English. I think I will persuade my mom to let me get on line.Lingling: another big advantage of the internet is the easy access to information and it is very cheap. For example, you may download songs, reading novels, play games. There are many web sites that offer free stuff.Xiao Hua:I enjoy reading novels, especially those adventures.but my mom said that a lot of children get sick after playing on the computer all day long.Lingling: She is right. We can’t glue to it all day. It is not good for our eyes. It is not good for our body.We need to go out to inhale fresh air. We need to keep fit in the park.. We need to socialize with real people .Xiao Hua :Can I voice chat with you tonight? I want you to tell me more about internet.Sure. I use QQ. You may download one.Xiao Hua: Ok. See u in QQ then.Lingling: See you.