题目内容
甲公司对外币业务采用业务发生当月1日市场汇率折算，按月结算汇兑损益。2006年1月1日，该公司从中国银行贷款200万美元用于生产扩建，年利率为6%，每季末计提利息，当日市场汇率为1美元＝8.21元人民币，3月31日市场汇率为1美元＝8.26元人民币，6月1日市场汇率为1美元=8.27元人民币，6月30日市场汇率为1美元＝8.29元人民币。甲公司于2006年3月1日式开工，并于当日支付工程物资款100万美元，根据以上资料，可认定该外币借款的汇兑差额在第二季度可资本化()万元人民币。
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我国的一辆国际列车行使到甲国境内时，甲国公民A与乙国公民B发生争吵，A将B打成重伤。则A的犯罪行为()
听力原文： The first English dictionary, called An Alphabetical Table of Hard Words, was published in 1604. The dictionary was actually nothing more than a list of about 3,000 difficult words, each followed by a one-word definition. The author, Robert Cawdrey, made no attempt to include everyday words in his dictionary. No one, he reasoned, would ever have to look up a word in a dictionary if he already knew the meaning of the word. During the 1600's, more dictionaries were published. Each followed Cawdrey' s lead and presented a few thousand hard words. Around 1700 one dictionary maker, John Kersey, did define easy words as well as hard ones. But until the 1750's all dictionaries were rather crude and not very valuable.
A man named Dr. Samuel Johnson charged all this. In 1755 Dr. Johnson produced the first modem dictionary. He included in his dictionary all important words, both easy and hard, and he gave good meanings. He also gave good sentences to show how each word was actually used in speech and in writing. By the end of the 1700' s most dictionary makers had followed Johnson' s lead. Dictionaries were getting better and better.
The 1800's saw the greatest improvement in the quality of dictionaries. In England scholars planned and prepared the Oxford English Dictionary, a twenty-volume work. One of the most interesting features of the Oxford Dictionary is its word histories. It traces the history of each word from its earliest recorded use up to the time of the printing of the dictionary.
The first English dictionary was published ______
每年发行的债券中，国家债券占()以上。
Millions of Americans run to the bank or visit automated teller machines when they need cash. They use credit cards when they want to buy clothes, VCRs, or television sets.
But there is an underclass--people with low incomes and no credit history--who visit their neighbourhood pawnshops when they need cash or a loan.
An estimated 20 percent of the US population has no bank account, more than half of this group don't have credit cards and cannot get bank loans.
"These people are borrowing an average of $ 50," said John P. Caskey of Swarthmore College in Swarthmore, Pennsylvania. "If you add up in terms of how much dollar value pawnshops provide they don't look very important. If you add up how much of the population they serve or the number of loans they make, they are important."
Because they make loans, pawnshops are a type of bank, often calling themselves "the bank of the little people".
Caskey and Swarthmore student Brain Zikmund in 1989' looked at the importance of pawnshops in the US economy--the first serious study of the subject since the 1930s.
Their conclusion: pawnshops are the consumer's lender of last resort.
Pawnshop customers typically cannot get credit at mainstream financial institutions. They have poor credit records, excessive debt in relation to their incomes, low and unstable incomes, or cannot maintain positive bank account balances.
Typically, pawnshop customers borrow relatively small amounts that traditional lenders are unwilling or unable to provide on a secured basis.
"If you look at total consumer credit, the amounts provided by pawnshops remain small," Caskey said. "They are lending primarily to low-income people. In terms of the population they serve, they're really important."
In 1988, about 6,900 pawnshops operated in the United States--one for every two banks. Data suggest these pawnshops made about 35 million loans, providing that Caskey and Zimund estimate as 1 percent of the nation's consumer credit.
The best title for the passage would be ______.
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