题目内容
2009年6月30日，A公司生产用甲材料账面余额为350万元，已提存货跌价准备50万元。由于市场价格的变化，2009年6月30日以甲材料生产的乙产品市价为380万元，由甲材料加工为乙产品尚需发生加工成本40万元，预计销售费用和税金5万元。2009年6月30日应计提的存货跌价准备金额为（）万无。
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下列收入项目中，不能直接作为营业税计税依据的有（）。
根据下列材料请回答 51～65 题:
第 51 题
仲裁裁决作出后，当事人就同一纠纷，不能再申请仲裁或向人民法院起诉。这体现的仲裁原则是（）。
根据短文回答 31～35 题。
Teaching Poetry
No poem should ever be discussed or "analyzed", until it has been read aloud by someone, teacher or student. Better still, perhaps, is the practice of reading it twice, once at the beginning of the discussion and once at the end, so the sound of the poem is the last thing one hears of it.
All discussions of poetry are, in fact, preparations for reading it aloud, and the reading of the poem is, finally, the most telling "interpretation" of it, suggesting tone, rhythm, and meaning all at once. Hearing a poet read the work .in his or her own voice, on records or on film, is obviously a special reward. But even those aids to teaching can not replace the student and teacher reading it or, best of all, reciting (背诵) it.
I have come to think, in fact, that time spent reading a poem aloud is much more important than "analyzing" it, if them isn't time for both. I think one of our goals as teachers of English is to have students love poetry. Poetry is "a criticism of life", and "a heightening (提升) of life". It is "an approach to the truth of feeling", and it "can save your life". It also deserves a place in the teaching of language and literature more central than it presently occupies.
I am not saying that every English teacher must teach poetry. Those who don't like it should not be forced to put that dislike on anyone else. But those who do teach poetry must keep in mind a few things about its essential nature, about its sound as well as its sense, and they must make room in the classroom for hearing poetry as well as thinking about it.
第 31 题 To have a better understanding of a poem, one should（）
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