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现在学生中手机很普及。家长的初衷是方便联系，但很多学生却用手机打游戏。对此你怎么看？

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Why is Gates constantly worded about the future of Microsoft？

SECTION A COMPOSITION (35 MIN)
After graduation, every college student will have to find a job. Some of them choose the job that they are interest in; others choose to work for money. What's your idea about it？
Write a composition of about 200 words on the following topic:
WHICH 1S MORE IMPORTANT, WORK OR MONEY？
You are to write in three parts.
In the first part, state your opinion.
In the second part, give specific reasons for your opinion.
In the last paragraph, bring what you have written to a natural conclusion with a summary.
Marks will be awarded Jot content, organization, grammar and appropriateness. Failure to .follow the instructions may result in a loss of marks.

Part A
Write a letter of complaint. The company for which you work places an order for photographic paper and chemicals, however, the company which acknowledges your order on 20th May has delayed the delivery.
You should write approximately 100 words. Do not sign your own name at the end of your letter. Use "International Trade Corporation" instead. You do not need to write the address.

所在地财政局对于谢某骗取的会计从业资格证书应如何处理？会计从业资格考试免试条件是什么？