题目内容

In a healthy diet, what kind of food should be mostly avoided?

A. Fish and meat.
B. Sugar, salt and butter.
C. Bread and rice.
D. Fruit and vegetables.

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听力原文:Tom: Mr. Clinton, I have been with this company for five years. And I've always been very loyal to the company. And I feel that I've worked quite hard here. And I've never been promoted. It's getting to the point now in my life where, you know, I need more money, i would like to buy a car. I'd like to start a family, and maybe buy a house, all of which is impossible with the current salary you' re paying me.
Mr. Clinton: Tom, I know you've been with the company for a while, but raises here are based on merit, not on length of employment. Now, you do your job adequately, but you don't do it well enough to deserve a raise at this time. I've told you before, to earn a raise you need to take more initiative and show more enthusiasm for the job. Uh, for instance, maybe find a way to make the office run more efficiently.
Tom: All right. Maybe I could show a little more enthusiasm. I still think that I work hard here. But a company does have at least an obligation to pay its employees enough to live on. And the salary I'm getting here isn't enough. I can barely cover my expenses.
Mr. Clinton: Tom, again , I pay people what they're worth to the company, not what they think they
need to live on comfortably. If you did that the company would go out of business.
Tom: Yes, but I have .I have been here for five years and I have been very loyal. And it's absolutely necessary for me to have a raise or I cannot justify keeping this job any more.
Mr. Clinton: Well, that's a decision you'll have to make for yourself, Tom.
What's Tom's purpose of speaking to Mr. Clinton?

Asking for housing.
B. Asking for a promotion.
C. Asking for a raise.
D. Asking for some help for work.

Part A
Directions: Read the following four texts. Answer the questions below each text by choosing A, B, C or D . Mark your answers on ANSWER SHEET 1.
If the United Nations Security Council rushes to send inspectors back into Iraq on Baghdad's promise of cooperation and under the old rules, it will be playing a chump's game, one Saddam Hussein has won countless times. Once in a while, the inspectors will face delay, obstruction, bugging and a succession of manufactured crises. These will prompt familiar fights among the major powers over whether a particular Iraqi act constitutes a major violation. Soon the United Sates will declare the whole exercise a failure and invade Iraq.
That is an outcome worth avoiding. For the United States, the costs of such a war include the death of soldiers, economic losses caused by the effect of soaring oil prices on a fragile stock market, the need to post tens of thousands of troops in Iraq for many years, lingering resentment among allies whose cooperation we need and the near certainty of creating legions of new terrorists who hate America. For the United Nations, the result would be a terrible defeat, an admission of weakness and its inability to impose its writ on a villain. For the world as a whole, the costs will include the deaths of innocent Iraqis, increased repression in Arab states coping with domestic political anger and possibly chaos in the region.
That is the short list. The worst-case outcomes include an attack with biological weapons on Israel and on American troops at their weakest moment-as they assemble in the region-by, a man with nothing to lose. What would be the likely response by both countries, and with what long-term consequence?
There is a credible alternative to these scenarios that is worth trying. It is a new system of coercive inspection to replace the game of cat and mouse that Mr. Hussein has perfected. The Security Council would create a powerful, American-led multinational military force, the inspection implementation force, that would enable the inspection teams to carry out "comply or else" inspections. If Iraq refused to accept, or obstructed the inspections, regime change (preferably under a United Nations mandate) Would be back on the table.
According to the author, what will happen if the UN waits for the cooperation of Iraq?

A. The conflict will be solved in a peaceful way.
B. No progress will be made.
C. Nothing serious will happen.
D. It will result in a terrible consequence.

What does Mr. Clinton suggest that Tom should do?

A. Take more initiative and show more enthusiasm for the job.
B. Don't neglect the duty any more.
C. Wait for some time patiently.
D. Study more knowledge about his subject.

长城股份有限公司(以下简称长城公司),为增值税一般纳税人,适用的增值税税率为17%。不考虑除增值税长城股份有限公司(以下简称长城公司),为增值税一般纳税人,适用的增值税税率为17%。不考虑除增值税以外的其他税费。长城公司自2009年5月起有关房地产的业务资料如下:
(1)2009年9月,长城公司准备将其自用的一栋写字楼出租,以赚取租金,采用成本模式进行后续计量,与甲公司签订了租赁协议,租赁开始日为2009年9月30日,租赁期为 1年,每月支付15万元租金。该写字楼的原价为3600万元,直线法计提折旧,使用年限为 30年,预计净残值为零,已计提折IH 400万元,未计提减值准备。
(2)2009年12月,长城公司对这栋写字楼进行日常维修,发生维修支出1.6万元。
(3)2010年3月31日,该写字楼所在地有活跃的房地产交易市场,并能够从房地产交易市场上取得同类的市场价格及相关信息,长城公司决定对该写字楼采用公允价值模式进行计量。2010年3月31日写字楼的公允价值为4000万元,假设长城公司按净利润的10%计提盈余公积,不考虑所得税的影响。
(4)2010年9月底,长城公司与甲公司的合同到期,为了提高写字楼的租金收入,长城公司在租赁期满后对写字楼进行装修,并与乙公司签订了经营租赁合同,约定在装修完工时将写字楼出租给乙公司。2010年12月1日,写字楼装修完工,共发生支出150万元。
根据上述资料,不考虑其他因素,回答下列问题:
下列关于投资性房地产转换的会计处理,正确的是()。

A. 在成本模式下,将自用的建筑物等转换为投资性房地产的,应按其在转换日的原价、累计折旧、减值准备等,分别转入“投资性房地产”、“投资性房地产累计折旧(摊销)”、“投资性房地产减值准备”科目
B. 在成本模式下,将投资性房地产转为自用的固定资产,应按投资性房地产在转换日的账面价值,全部转入“固定资产”科目
C. 采用公允价值计量模式下,将自用的建筑物等转换为投资性房地产的,按其在转换日的公允价值,借记“投资性房地产——成本”科目,按已计提的累计折旧等,借记“累计折旧”等科目,按其账面余额,贷记“固定资产”等科目,按其差额,贷记或借记“资本公积——其他资本公积”科目
D. 采用公允价值计量模式下,将投资性房地产转为自用时,应按其在转换日的公允价值,借记“固定资产”等科目,按其账面余额,贷记“投资性房地产——成本、公允价值变动”科目,按其差额,贷记或借记“投资收益”科目

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