题目内容
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.
China and Thailand are fighting fresh outbreaks of the highly contagious bird flu, which killed 24 people in Southeast Asia earlier this year. Authorities in both China and Thailand assured frightened residents the new outbreaks of the deadly H5N1 strain of the avian flu were under control and the threat of a mass epidemic is unlikely. There have been no cases of transmission to humans in either country so far.
In China, officials say the virus was discovered on a farm approximately 300 kilometers west of Shanghai. Residents of the infected farm have been quarantined and all poultry within two kilometers have been killed.
Officials say they will strengthen a quarantine of local poultry markets to further reduce the risk to people in the area. Julie Hall of the World Health Organization says Chinese authorities are acting to contain the virus. "They've been able to detect these birds are getting sick and they've put in place the correct measures and enhance surveillance," she says.
China announced it wiped out the lethal strain of the bird flu four months ago and blamed this most recent outbreak on migratory birds.
In Thailand lab tests confirmed outbreaks on two farms in towns near Bangkok. Thousands of chickens on those farms have been destroyed and officials insist there is no evidence the disease has spread. This is the first confirmed outbreak in Thailand since April. Thailand is the world's fourth largest exporter of chickens and bans on its poultry exports have damaged the national economy.
Previous outbreaks of the deadly flu in Asia this year led to the destruction of 100 million fowl and fueled concerns of massive human fatalities. Sixteen people died in Vietnam and another eight in Thailand.
The deadly H5N1 strain of the avian flu was first discovered in humans in Hong Kong in 1997. The flu is transmitted from live poultry to humans but doctors say it cannot be spread in cooked food and the risk of infection remains slight.
Which one of the following four statements is not one of the measures taken by Chinese government to contain the new bird flu outbreak？
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听力原文：A: Hi,Xiao Wang, and welcome back. How is the West Coast？
B: Terrific. I had a wonderful time. It was really nice to get away from the city for a while.
A: What did you think of Los Angeles？
B: It was all fight. I liked it better than I thought I would. It's very clean and spacious, and it's got lots of trees. The problem is transportation. The bus service is terrible, and, of course, they don't have a subway, so it's little difficult to get around. We had to rent a ear.
A: And what did you see？
B: Oh, the usual thing. We took a drive around Hollywood and looked at the stars' home, and then we went to Universal Studios and Disneyland.
A: How did you like Disneyland？
B: It was great. We really enjoyed it. We took all the rides, some of them twice, and had lots of fun. I felt just like a kid again.
A: Was the weather good？
B: Oh, great. It was nice and warm in Los Angeles and cool but comfortable in San Francisco？
A: Cool in San Francisco？ That's surprising.
B: Yeah, it surprised us a bit, too. We didn't take any sweaters or anything. But they say it's always like that in August. Anyway, I just loved it. It's probably the most beautiful town in the U. S. —all those hills, and the bay, and those charming old Victorian houses.
A: So, you liked it better than Los Angeles？
B: Oh, yes. There's much more to see and do. And because it's smaller than Los Angeles, it's a lot easier to get around. There are lots of buses and streetcars, and of course, the cable ears.
A: What did you like best？
B: Oh, I don't know. It's hard to say. I liked Golden Gate Park and Fishermen's Wharf. But I guess, most of all, I liked the cable car ride--that was the most fun.
Where did Xiao Wang come back？
The cost of plant and equipment includes all expenditures reasonable and necessary in acquring the asset and placing it in a position and condition for use in the operations of the business. Only reasonable and necessary expenditures should be 【21】______ . For example, ff the company's truck driver receives a traffic ticket while hauling a new machine to the plant, the traffic 【22】______ is not part of the cost of the new machine, ff the machine is dropped and 【23】______ while being uploaded, the cost of repairing the damage should be 【24】______ as expense in the current period and should not be added 【25】______ the cost of the machine.
Cost is most easily determined 【26】______ an asset is purchased for cash. The cost of the asset is then 【27】______ to the cash outlay necessary in acquiring the asset 【28】______ any expenditure for freight, insurance while in transit, installation, trial runs, and any other 【29】______ necessary to make the asset ready for use. If plant assets are 【30】______ on the installment plan or by issuance of notes payable, the interest element or carrying charge should be 【31】______ as interest expense and not as part of the cost of the plant assets.
Why should all the incidental charges 【32】______ to the acquisition of a machine 【33】______ included in its cost？ Why 【34】______ treat these incidental charges as expenses of the period in which the machine is acquired？
The answer is to be found in the basic accounting 【35】______ of matching costs and revenue. The benefits of 【36】______ the machine will be received over a span of years, 10 years, for example. During those 10 years the 【37】______ of the machine will contribute to revenue. 【38】______ ,the total costs of the machine should be recorded in the accounts as a(n) 【39】______ and allocated against the revenue of the 10 years. All costs incurred in acquiring the machine are costs for services to be 【40】______ from using the machine.
【21】
PART C
Directions: You will hear three dialogues or monologues. Before listening to each one, you will have 5 seconds to read each of the questions which accompany it. While listening, answer each question by choosing A, B, C or D. After listening, you will have 10 seconds to check your answer to each question. You will hear each piece ONLY ONCE.
听力原文： There was once a man in South America who had a parrot, a pet bird that could imitate human speech. The parrot was unique. There was no other bird like him in the whole world. He could learn to say any word except one; he couldn't say the name of his native town, Cartano. The man did everything he could do to teach the parrot to say "Cartano" but he never succeeded. At first he was gentle with the bird but gradually he lost his temper. "You stupid bird! Why can't you learn to say that ONE word, say Cartano' or I kill you !" but the parrot would not say it. Many times the man screamed, "say 'Cartano' or I’ll kill you!" but the bird would never repeat the name. Finally the man gave up, he picked up the parrot and threw him into the chicken house, "You are even more stupid than the chickens."
In the chicken house, there were four old chickens waiting to be killed for Sunday's dinner, The next morning when he went out to the chicken house, the mini opened the door, he was shocked by what he saw, and he could not believe his eyes and ears. On the floor lay three dead chickens, the parrot was screaming at the fourth, "Say 'Cartano' or I'll kill you !"
Why did the man lose his temper？
As Americans around the country watched July Fourth fireworks celebrations, debate has been simmering about whether individuals should be allowed to buy fireworks to celebrate privately. Seven U.S. states prohibit sales of all consumer fireworks. A coalition of groups, led by James Shannon, president of the non-profit fire safety group, the National Fire Protection Association, says that ban should be extended to include the entire United States. "Those fireworks axe inherently dangerous products," he said. "There might be another problem with some of them being designed defectively, so that they are particularly dangerous. But even when they're designed to do what they're supposed to do and do it, they can be very, very dangerous products. "Other members of the coalition include the International Fire Chiefs Association and the American Academy of Pediatrics, which has focused on the dangers fireworks pose to children.
The U.S. Consumer Product Safety Commission, an independent federal regulatory agency, says fireworks-related accidents in the United States in 2002 killed four people and injured about 8, 800 others in the United States. About haft of the people injured were children, a fact pointed to by Mr. Shannon. "I don't think serious injury is as American as apple pie, if it's avoidable. And particularly, if we're talking about children, thousands and thousands of children, "he said.
But fireworks have strong defenders, such as the American Pyrotechnic Association, which says that they are becoming more and more popular in the United States. Officials with the association say that fireworks use in the United States has more than tripled since 1990, to nearly 100-kilograms in 2003. And Ann Crampton, spokeswoman for the National Council on Fireworks Safety, says fireworks are a big part of Fouth of July celebration and their use should not be banned. But Ms. Crampton also says people should exercise care when using them. "We know that millions of people are going to be celebrating with fireworks on the Fourth of July, "she said. "It's become part of a symbol of this country. Many thousands of people, millions of people, enjoy going to public displays. But there are also people that like to be hands-on and do it themselves in their backyards. We feel they can be safe and they can be injury-free if they choose the right product, know what to choose,what to stay away from."
Most of the fireworks sold in the United States come from China. According to the U.S. Census Bureau, Chinese fireworks imports to the United States in 2003 amounted to more than $157-million. Ms. Crampton says the U.S. pyrotechnics industry has been working with Chinese manufacturers to make fireworks safer. "And about 15 years ago, a group was formed, called the American Fireworks Standards Laboratory, to work with Chinese manufacturers, to make sure that the product that they were making meets the safety standards that are required here," she said.
The National Fire Protection Association has been lobbying against consumer fireworks sales since 1910. Their efforts are not going to be made any easier by Consumer Product Safety Commission statistics showing that the number of fireworks-related deaths and injuries in the United States has actually fallen in recent years.
Which group in the following has been lobbying against consumer fireworks sales since 1910？
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