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三栏式明细账只适合于要求进行金额核算的明细账户，如“应收账款”、“应付账款”、“原材料”等。()
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Part A
Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D. (40 points)
St. Paul didn't like it. Moses warned his people against it. Hesiod declared it "mischievous" and "hard to get rid of it", but Oscar Wilder said, "Gossip is charming."
"History is merely gossip," he wrote in one of his famous plays. "But scandal is gossip made tedious by morality."
In times past, under Jewish law, gossipmongers might be fined or flogged. The Puritans put them in stocks or ducking stools, but no punishment seemed to have the desired effect of preventing gossip, which has continued uninterrupted across the back fences of the centuries.
Today, however, the much-maligned human foible is being looked at in a different light, Psychologists, sociologists, philosophers, even evolutionary biologists are concluding that gossip may not be so bad after all.
Gossip is "an intrinsically valuable activity", philosophy professor Aaron Ben-Ze'ev states in a book he has edited, entitled Good Gossip. For one thing, gossip helps us acquire information that we need to know that doesn't come through ordinary channels, such as; "What was the real reason so-and-so was fired from the office？" Gossip also is a form. of social bonding, Dr. Ben-Ze'ev says. It is "a kind of sharing" that also "satisfies the tribal need namely, the need to belong to and be accepted by a unique group". What's more, the professor notes, "Gossip is enjoyable."
Another gossip groupie, Dr. Ronald De Souse, a professor of philosophy at the University of Toronto, describes gossip basically as a form. of indiscretion and a "saintly virtue", by which be means that the knowledge spread by gossip will usually end up being slightly beneficial. "It seems likely that a world in which all information were universally available would be preferable to a world where immense power resides in the control of secrets," he writes.
Still, everybody knows that gossip can have its iii effects, especially on the poor wretch being gossiped about. And people should refrain from certain kinds of gossip that might be harmful, even though the ducking stool is long out of fashion.
By the way, there is also an interesting strain of gossip called medical gossip, which in its best form, according to researchers Jerry M. Suls and Franklin Goodkin, can motivate people with symptoms of serious illness, but who are unaware of it, to seek medical help.
So go ahead and gossip. But remember, if (as often is the case among gossipers) you should suddenly become one of the gossipees instead, it is best to employ the foolproof defense recommended by Plato, who may have learned the lesson from Socrates, who as you know was the victim of gossip spread that he was corrupting the youth of Athens; When men speak ill of thee, so live that nobody will believe them. Or, as Will Rogers said, "Live so that you wouldn't be ashamed to sell the family parrot to the town gossip."
Persons' remarks are mentioned at the beginning of the text to______.
【B9】
The conference is the world's largest university-level U.N. simulation. It is held each April, for a week, in New York, to give students a chance to debate international affairs. It is meant to mirror the real-life business of the U.N.
Teams from more than 23 countries gathered this year to discuss and debate serious issues such as the AIDS epidemic and water shortages.
Some U.N. senior staff members, U.S. professors, and former student participants formed the judge panel.
The Chinese team applied to take part in the event and was assigned to represent Japan this year, working on various committees and arguing Japan's position on resolutions to problems like international migration.
According to Li Xiaocong, the Chinese team leader, their efforts in finding approaches to resolutions made them stand out. Li attributes their success to "solid training".
What's the purpose of the conference？
According to the Chinese team leader, what's the key to their success？
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