单项选择题 下列关于集团内部交易形成的固定资产的表述中，正确的是（ ）。 A．在编制合并财务报表时，只需调整出售方的营业收入，以及购买方多计或少计的固定资产 B．在编制合并财务报表时，只需调整出售方的营业外收入，以及购买方多计或少计的固定资产 C．在编制合并财务报表时，需要调整购买方少计或多计的折旧费用 D．在编制合并财务报表时，不需要考虑折旧费用的因素A． B． C． D．

单项选择题 Dialects refer to ( ).A. different ways of speaking the same languageB. different written systemsC. different grammatical structuresD. different languages spoken in one place

单项选择题 When we speak of a language as being dead we mean that it ( ).A. does not have a written formB. does not have living speakersC. has not been translatedD. has been forbidden by the government