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企业为生产产品而购进材料时需要向供货方支付增值税额,是进项税额,可计入所购材料成本。()

A. 正确
B. 错误

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听力原文: Good morning everyone. My name is Craig Stone, and I'll be your guide for today's tour of Kyoto. First, I want to go over the itinerary of the tour, so everyone can enjoy the trip without being worried about being left behind along the way. Of course, no one has gotten lost so far.
First of all, we'll be leaving at 9:i5 outside the main train station exit. Be sure to board the bus by 9:00 sharp.
We'll be visiting some of the most famous historical spots in Kyoto. Our first stop will be at the Golden Pavilion, a temple constructed in 1397. We'll be leaving there at 10:30. You'll have about forty-five minutes to stroll around the temple and its gardens.
Our next destination will be Ryoanji Temple. That's always a difficult one to pronounce. This temple is famous for its beautiful rock garden. We'll depart from the temple at 11:45.
Next, we'll have lunch from 12:00 to 12:45.
In the afternoon, we'll be making a brief stop at Heian Jingu Shrine, which was constructed in 1895 to commemorate the 1,100th anniversary of the founding of the city of Kyoto.
After that, we'll head downtown and stop in Gion. Many people asked me about different traditional shopping areas, and this is a place we don't want to miss. You'll have about an hour to look around, and I'm sure you'll enjoy the atmosphere of the entire area—the shops, the homes, and the restaurants. We'll be leaving Gion at 2:30.
Finally, we'll visit Nijojo Castle, which was the residence of the first Tokugawa Shogun. You'll have about an hour to tour the .castle. and we'll meet at the bus at 4:00.
(33)

At 9:00.
B. At 9:15.
C. At 9:50.
D. At 9:30.

记账凭证只能根据一张原始凭证填制。()

A. 正确
B. 错误

对于保管期满的会计档案可以直接销毁。()

A. 正确
B. 错误

Section B
Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice.
The climate of earth has fluctuated quite a bit over the last 4.6 billion years of our planet's history and it can be expected that the climate will continue to change. One of the most intriguing questions in earth science is whether the periods of ice ages are over or arc we living in an "interglacial" period of time between ice ages?
The geologic time period we are now living in is known as the Holocene (全新世). This epoch began about 11,000 years ago which was the end of the last glacial period and the end of the Pleistocene (更新世) epoch. The Pleistocene was an epoch of cool glacial and warmer interglacial periods which began about 1.8 million years ago.
Since the glacial period known as the "Wisconsin" in North America and "Wrm' in Europe when over 10 million square miles (about 27 million km2 ) of North America, Asia, and Europe were covered by ice, almost all of the ice sheets covering the land and glaciers in the mountains have retreated. Today, about ten percent of the earth's surface is covered by ice; 96% of this ice is located in Antarctica and Greenland. Glacial ice is also present in such diverse places as Alaska, Canada, New Zealand, Asia, and California.
As only 11,000 years has passed since the last Ice Age, scientists can not be certain that we are indeed living in a post- glacial Holocene epoch instead of an interglacial period of the Pleistocene and thus due for another ice age in the geologic future. Some scientists believe that an increase in global temperature, as we are now experiencing, could be a sign of an impending ice age and could actually increase the amount of ice on the earth's surface.
The cold, dry air above the Arctic and Antarctica carries little moisture and drops little snow on the regions. An increase in global temperature could increase the mount of moisture in the air and increase the amount of snowfall. After years of more snowfall than melting, the Polar Regions could accumulate more ice.
An accumulation of ice would lead to a lowering of the level of the oceans and there would be further, unanticipated changes in the global climate system as well. Our short history on earth and our shorter record of the climate keeps us from fully understanding the implications of global warming. Without a doubt, an increase in the earth's temperature will have major consequences for all life on this planet.
Which of the following is the best title for the passage?

A. Has the Pleistocene Epoch Ended?
B. Another Ice Age in the Geologic Future Is Coming?
C. The Ice Ages: Are They Over?
D. Glacial Ice Will Be Present in Different Places?

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