音位是人类语言中，能够区别意义的最小声音单位。

单项选择题下列关于借物中前台需收取客人费用物品的叙述正确的是哪项()?⑴剪刀／订书机⑵自行车⑶多功能插座⑷雨伞⑸吹风机⑹麻将桌／牌⑺DVD机⑻加床

单项选择题Which of the following items could appear in a company’s statement of cash flows? 1 Surplus on revaluation of non-current assets 2 Proceeds of issue of shares 3 Proposed dividend 4 Irrecoverable debts written off 5 Dividends received