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听力原文:M: Would you mind if I turned the light off?
F: Er… not at all.
What will the man do?

A. Turn off the light.
B. Turn on the light again.
C. Open the window.

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【C4】

A. missed
B. met
C. left

Could the bad old days of economic decline be about to return? Since OPEC agreed to supply-cuts in March, the price of crude oil has jumped to almost $26 a barrel, up from less than $10 last December. This near-tripling of oil prices calls up scary memories of the 1973 oil shock, when prices quadrupled, and 1979-1980, when they also almost tri pled. Both previous shocks resulted in double-digit inflation and global economic decline. So where are the headlines warning of gloom and doom this time?
The oil price was given another push up this week when Iraq suspended oil exports. Strengthening economic growth, at the same time as winter grips the northern hemisphere, could push the price higher still in the short term.
Yet there are good reasons to expect the economic consequences now to be less severe than in the 1970s. In most countries the cost of crude oil now accounts for a smaller share of the price of petrol than it did in the 1970s. In Europe, taxes account for up to four-fifths of the retail price, so even quite big changes in the price of crude have a more muted effect on pump prices than in the past.
Rich economies are also less dependent on oil than they were, and so less sensitive to swings in the oil price. Energy conservation, a shift to other fuels and a decline in the importance of heavy, energy-intensive industries have reduced oil consumption. Software, consultancy and mobile telephones use far less oil than steel or car production. For each dollar of GDP (in constant prices) rich economies now use nearly 50% less oil than in 1973. The OECD estimates in its latest Economic Outlook that, it oil prices averaged $22 a barrel for a full year, compared with $13 in 1998, this would increase the oil import bill in rich economies by only 0.25—0.5% of GDP. That is less than one-quarter of the income loss in 1974 or 1980. On the other hand, oil-importing emerging economies—to which heavy industry has shifted—have become more energy-intensive, and so could be more seriously squeezed.
One more reason not to lose sleep over the rise in oil prices is that, unlike the rises in the 1970s, it has not occurred against the background of general commodity-price inflation and global excess demand. A sizable portion of the world is only just emerging from economic decline. The Economist's commodity price index is broadly unchanging from a year ago. In 1973 commodity prices jumped by 70%, and in 1979 by almost 30%.
The main reason for the latest rise of oil price is ______.

A. global inflation
B. reduction in supply
C. fast growth in economy
D. Iraq's suspension of exports

关于所得税的核算,正确的处理方法有()。A.所得税费用=税前会计利润×所得税税率B.与直接计入所有关于所得税的核算,正确的处理方法有()。

A. 所得税费用=税前会计利润×所得税税率
B. 与直接计入所有者权益的交易或者事项相关的当期所得税和递延所得税,应当计入盈余公积
C. 与直接计入所有者权益的交易或者事项相关的当期所得税和递延所得税,应当计入资本公积(其他资本公积)
D. 因企业合并产生的应纳税暂时性差异或可抵扣暂时性差异的影响,在确认递延所得税负债或递延所得税资产的同时,相关的递延所得税费用(或收益),一般应调整在合并中应予确认的商誉
E. 递延所得税负债应以相关应纳税暂时性差异转回期间按照税法规定适用的所得税税率计量

When a claim is made by a policyholder, it is the insurance company's responsibility to assess the loss.

A. Y
B. N
C. NG

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