In the text, the author is primarily concerned with _____.
A. predicting the consequences of a practice.
B. criticizing a point of view.
C. calling attention to recent discoveries.
D. Summarizing conflicting opinions.
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某工业企业被主管税务机关审查,将转让无形资产收入少缴的营业税50000元、城市维护建设税3500元、教育费附加1500元及滞纳金1000元,企业未计提,直接补缴入库后作如下分录: 借:产品销售税金及附加 55000 管理费用——其他 1000 贷:银行存款 56000 注册税务师审核后,认为不妥,则企业业务发生时正确的会计分录为()。
A. 借:其他业务支出 55000 管理费用——其他 1000 贷:银行存款 56000
B. 借:营业外支出——税收滞纳金 1000 贷:管理费用——其他 1000
C. 借:其他业务支出 55000 贷:应交税金——应交营业税 50000 应交税金——应交城市维护建设税 3500 其他应交款——教育费附加 1500 借:应交税金——应交营业税 50000
D. 借:营业外支出——税收滞纳金罚款 56000 贷:产品销售税金及附加 55000 管理费用——其他 1000
Part A
Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. (40 points)
However important we may regard school life to be, there is no denying the fact that children spend more time at home than in the classroom. Therefore, the great influence of parents cannot be ignored or discounted by the teacher. They can become strong allies of the school personnel or they can consciously or unconsciously hinder and frustrate curricular objectives.
Administrators have been aware of the need to keep parents informed of the newer methods used in schools. Many principals have conducted workshops explaining such matters as the reading readiness program, manuscript. writing and developmental mathematics.
Moreover, the classroom teacher, with the permission of the supervisors, can also play an important role in enlightening parents. The informal tea and the many interviews carried on during the year, as well as new ways of reporting pupils' progress, can significantly aid in achieving a harmonious interplay between school and home.
To illustrate, suppose that a father has been drilling Junior in arithmetic processes night after night. In a friendly interview, the teacher can help the parent sublimate his natural paternal interest into productive channels. He might be persuaded to let Junior participate in discussing the family budget, buying the food, using a yardstick or measuring cup at home, setting the clock, calculating mileage on a trip and engaging in scores of other activities that have a mathematical basis.
If the father follows the advice, it is reasonable to assume that he will soon realize his son is making satisfactory progress in mathematics, and at the same time, enjoying the work.
Too often, however, teachers' conferences with parents are devoted to petty accounts of children's misdemeanors, complaints about laziness and poor work habits, and suggestion for penalties and rewards at home.
What is needed is a more creative approach in which the teacher, as a professional adviser, plants ideas in parents' minds for the best utilization of the many hours that the child spends out of the classroom. In this way, the school and the home join forces in fostering the fullest development of youngsters' capacities.
The central idea conveyed in the above text is that _____.
A. home training is more important than school training because a child spends so many hours with his parents.
B. teachers can and should help parents to understand and further the objectives of the school.
C. there are many ways in which the mathematics program can be implemented at home.
D. parents have a responsibility to help students in doing homework.
The author of the text is most probably of the opinion that _____.
A. the sea is an inexhaustible resource of food supply.
B. the shortage of food supply mainly results from unrestricted population growth.
C. the inadequate food supply is chiefly caused by the negligence in exploration of the sea.
D. it is the population projects, rather than the development of sea resources, that can improve the nutritional conditions of mankind.
There are, however, dangers (12)_____ in the process. (13)_____, even the weakened version of the disease contained in the vaccine proves (14)_____ much for the body to handle, resulting in the immune system (15)_____, and, therefore, the patient's death. Such is the case of the smallpox vaccine, (16)_____ to eradicate the smallpox epidemic that nearly (17)_____ the whole Native American population and killed massive numbers of settlers. (18)_____ 1 in 10,000 people who receive the vaccine (19)_____ the smallpox disease from the vaccine itself and dies from it. Consequently, the process, which is truly a (20)_____, may indeed hide some hidden curses.
Notes:
proportions(pl.)规模;程度;大小。affliction(疾病)痛苦。vaccination n.接种疫苗。eradicate v.根除,消灭。
A. entire
B. total
C. complete
D. complex