Listen to a conversation between an accountant and her client. Choose the correct answer.1. What is the dialogue mostly about?

A. selling materials
B. increasing sales tax
C. descrinbing new taxes
D. explaining a type of tax

2. Value-added tax

A. adds value to products
B. eas replaced by sales tax
C. has not been adopted in the USA
D. is applied when final products are sold.

Listen again and fill in the blanks.Accountant: How are you today, Mr. Jackson?Client: I'm good. Could you 1_____ something for me?Accountant: Sure. What is it?Client: Well, I 2_____ ______ ______ what value-added tax is.Accountant: It's like sales tax. When a company sells 3_______ or parts to another, they pay a tax.Client: So, does that 4______ ________ my company?Accountant: No. You only 5 ____ ____ in the United States, which hasn'tadopted a value-added tax yet.Client: Oh,I see. So that's not something I need 6______ _______ ______.

Listening 1Questions 1-12What do the athletes say about their relay race, and about teams, colours and events?[音频]

Listen to Section 2 of the audio.

Listen to Section 3 of the audio.

C. DictationFill in the blanks in the following passage according to what you have just heard.Man has been polluting the Earth from the time he first made fire, washed his clothes in the river and threw his waste on the ground. When land was used up or water became (1) __________, man moved on to another place. At first it was all right because there was plenty of clean air, land and (2)_______. And there were (3)___________ people. But the growing population and modern industry have changed the situation. Today, pollution has brought serious (4) ________to our health and life.

A. Short dialoguesChoose the best answer to the questions you hear.1.A. Waitressing.B. Painting.C. Babysitting.D. Singing.2.A. She’s running out of money.B. She wants to find a full-time job.C. She enjoys doing part-time jobs.D. She is rich.3.A. It’s interesting.B. It’s boring.C. It’s time-consuming.D. It offers a good salary.4.A. Six hours.B. Eight hours.C. Ten hours.D. Twelve hours.5.A. They support her.B. They do not support her.C. They don’t care.D. It’s hard to tell.B. Short conversation

Choose the best answer according to what you have heard.1.A. In a library.B. In a nursing home.C. In a bookshop.D. In a restaurant.2.A. Last semester.B. Last summer.C. This summer.D. Last month.3.A. A vocational school.B. A health school.C. A high school.D. A public school.4.A. It made her more responsible.B. It made her more independent.C. It made her more beautiful.D. It made her happier.5.A. It made her see the value of her future career.B. It gave her a chance to apply what she had learned at school.C. It paid well.D. Both A and B.C. Dictation

Fill in the blanks in the following passage according to what you have just heard.Doing a part-time job has many advantages for college students. First, the income from a part-time job can lighten their parents' financial burden. It is especially (1)for those who come from poor families. Second, a part-time job can make students realize that it is not easy to earn money. Third, the students can (2)more work and social experience. Of course, there may be some disadvantages as well. It will probably (3)up much of the students' free time. It may also do harm to their health, as they often have to stay up late in order to catch up with their lessons. Even worse, some students may become more (4)in making money than in study.