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Questions 17~20 are based on the following talk. You now have 20 seconds to read Questions 17~20.The human nose has given to the languages of the world many interesting expressions. Of course, this is not surprising. Without the nose, we could not breathe nor smell. It is a part of the face that gives a person special character. Cyrano de Bergerac said that a large nose showed a great man courageous, courteous, manly, and intellectual.A famous woman poet wished that she had two noses to smell a rose! Blaise Pascal, a French philosopher, made an interesting comment about Cleopatra’s nose. If it had been shorter, he said, it would have changed the whole face of the world!Historically, man’s nose has had a principal role in his imagination. Man has referred to the nose in many ways to express his emotions. Expressions concerning the nose refer to human weakness: anger, pride, jealousy and revenge.In English there are a number of phrases about the nose. For example, to hold up one’s nose expresses a basic human feeling—pride. People can hold up their noses at people, things, and places.The phrase, to be led around by the nose, shows man’s weakness. A person who is led around by the nose lets other people control him. On the other hand, a person who follows his nose lets his instinct guide him.For the human emotion of rejection, the phrase to have one’s nose put out of joint is very descriptive. The expression applies to persons who have been turned aside because of a rival. Their pride is hurt and they feel rejected. This expression is not new. It was used by Erasmus in 1542.This is only a sampling of expressions in English dealing with the nose. There are a number of others. However, it should be as plain as the nose on your face that the nose is more than an organ for breathing and smelling! What does "A person who is led around by the nose" mean().

A person who lets his instinct guide him.
B. A person who has no will of his own.
C. A person who is decisive.
D. A person who is full of imagination and creativity.

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甲公司2009年至2015年发生有关经济业务: (1)2009年1月10日,甲公司销售一批商品给乙公司,贷款为2000万元(含增值税额)。合同约定,乙公司应于2009年4月10目前支付上述货款。由于资金周转困难,乙公司到期不能偿付货款。经协商,甲公司与乙公司达成如下债务重组协议:乙公司以一批产品和一台设备偿还全部债务。乙公司用于偿债的产品成本为432万元,市场价格和计税价格均为540万元,未计提存货跌价准备;用于偿债的设备原价为1800万元,已计提折旧720万元,已计提减值准备180万元,市场价格为769.23万元。债务重组日为2009年12月31日。甲公司和乙公司适用的增值税税率均为17%。假定不考虑除增值税以外的其他相关税费。接受的固定资产作为生产经营用设备,其进项税额可抵扣,预计该固定资产尚可使用6年,净残值为零,采用直线法摊销,此外接收的固定资产发生测试费用130.77万元并以银行存款支付。当日投入车间使用。甲公司对该项债权已计提坏账准备400万元。 (2)2011年12月31日,由于与该固定资产相关的经济因素发生不利变化,致使其发生减值,甲公司该项固定资产的公允价值减去处置费用后的净额为420万元,预计未来现金流量的现值为400万元。假定计提减值准备以后固定资产的预计使用年限和净残值不变。 (3)假设甲公司为使产品进一步满足市场需要,适应新技术的发展,2013年底决定从2013年12月31日起对该设备进行更新改造。 (4)2014年1月1日向银行专门借款500万元,期限为3年,年利率为12%,每年1月1日付息。 (5)除专门借款外,公司还动用了一笔于2013年12月1日借入的长期借款600万元,期限为5年,年利率为8%,每年12月1日付息。 (6)由于审批、办手续等原因,于2014年4月1日才开始动工兴建,工程建设期间的支出情况如下: 2014年4月1日:200万元; 2014年6月1日:100万元; 2014年7月1日:300万元; 2014年9月1日~12月31日由于施工质量问题工程停工4个月。 2015年1月1日:100万元; 2015年4月1日:50万元; 2015年7月1日:50万元。 工程于2015年9月30日完工,达到预定可使用状态,预计尚可使用年限10年,净残值为42.33万元。专门借款中未支出部分全部存入银行,假定月利率为0.5%。假定全年按照360天计算,每月按照30天计算。 要求: 计算2015年借款利息资本化金额,并编制与利息相关的会计分录。

Children who grip their pens too close to the writing point are likely to be at a disadvantage in examinations, (31) to the first serious investigation into the way in which writing technique can dramatically affect educational achievement.The survey of 643 children and adults, ranking from pre-school to 40-plus, also suggests (32) pen-holding techniques have deteriorated sharply over one generation, with teachers now paying far (33) attention to correct pen grip and handwriting style.Stephanie Thomas, a learning support teacher (34) findings have been published, was inspired to investigate this area (35) he noticed that those students who had the most trouble with spelling (36) had a poor pen grip. While Mr. Thomas could not establish a significant statistical link (37) pen-holding style and accuracy in spelling, he (38) find huge differences in technique between the young children and the mature adults, and a definite (39) between near-point gripping and slow, illegible writing.People who (40) their pens at the writing point also show other characteristics (41) inhibit learning, (42) as poor posture, leaning too (43) to the desk, using four fingers to grip the pen (44) than three, and clumsy positioning of the thumb (which can obscure (45) is being written).Mr. Thomas believes that the (46) between elder and younger writers is (47) too dramatic to be accounted for simply by the possibility that people get better at writing as they grow (48) . He attributes it to a failure to teach the most effective methods, pointing out that the differences between (49) groups coincides with the abandonment of formal handwriting instruction in classrooms in the sixties. "The 30-year-old showed a huge diversity of grips, (50) the over 40s group all had a uniform ’tripod’ grip. \ 49().

Does the publisher of Douglas Starr’s excellent Blood—An Epic History of Medicine and Commerce actually expect to sell many copies Whoever chose the title is certain to scare off the squeamish, and the subtitle, which makes the effort sound like a dry, dense survey text, has really done this book a disservice. In fact, the brave and curious will enjoy a brightly written, intriguing, and disquieting book, with some important lessons for public health.66. ______The book begins with a historical view on centuries of lore about blood—in particular, the belief that blood carried the evil humors of disease and required occasional draining. As recently as the Revolutionary War, Bloodletting was widely applied to treat fevers. The idea of using one person’s blood to heal another is only about 75 years old although rogue scientists had experimented with transfusing animal blood at least as early as the 1600s. The first transfusion experiments involved stitching a donor’s vein (in early cases the physician’s) to a patient’s vein.67. ______Sabotaged by notions about the" purity" of their groups’ blood, Japan and Germany lagged well behind the Allies in transfusion science. Once they realized they were losing injured troops the Allies had learned to save, they tried to catch up, conducting horrible and unproductive experiments such as draining blood from POWs and injecting them with horse blood or polymers.68. ______During the early to mid-1980s, Start says, 10,000 American hemophiliacs and 12,000 others contracted HIV from transfusions and receipt of blood products. Blood banks both here and abroad moved slowly to acknowledge the threat of the virus and in some cases even acted with criminal negligence, allowing the distribution of blood they knew was tainted. This is not new material. But Starr’s insights add a dimension to a story first explored in the late Randy Shilts’s And the Bond Played On.69. ______Is the blood supply safe now Screening procedures and technology have gotten much more advanced. Yet it’s disturbing to read Starr’s contention that a person receiving multiple transfusions today has about a 1 in 90,000 chance of contracting HIV—far higher than the" one in a million" figure that blood bankers once blithely and falsely quoted. Moreover, new pathogens threaten to emerge and spread through the increasingly high-speed, global blood-product network faster than science can stop them. This prompts Starr to argue that today’s blood stores are" simultaneously safer and more threatening" than when distribution was less sophisticated.70. ______A. The massive wartime blood drives laid the groundwork for modern blood-banking, which has saved countless lives. Unfortunately, these developments also set the stage for a great modern tragedy—the spread of AIDS through the international blood supply.B. There is so much drama, power, resonance, and important information in this book that it would be a shame if the squeamish were scared off. Perhaps the key lesson is this: The public health must always be guarded against the pressures and pitfalls of competitive markets and human fallibility.C. In his chronicle of a resource, Starr covers an enormous amount of ground. He gives us an account of mankind’s attitudes over a 400-year period towards this "precious, mysterious, and hazardous material" ; of medicine’s efforts to understand, control, and develop blood’s life-saving properties; and of the multibillion-dollar industry that benefits from it. He describes disparate institutions that use blood, from the military and the pharmaceutical industry to blood banks. The culmination is a rich examination of how something as horrifying as distributing blood tainted with the HIV virus could have occurred.D. The book’s most interesting section considers the huge strides transfusion science took during World War Ⅱ. Medicine benefited significantly from the initiative to collect and supply blood to the Allied troops and from new trauma procedures developed to administer it. It was then that scientists learned to separate blood into useful elements, such as freeze-dried plasma and clotting factors, paving the way for both battlefield miracles and dramatic improvement in the lives of hemophiliacs.E. Starr’s tale ends with a warning about the safety of today’s blood supply.F. Start obtained memos and other evidence used in Japanese, French, and Canadian criminal trials over the tainted-blood distribution. (American blood banks enjoyed legal protections that made U.S. trials more complex and provided less closure for those harmed.) His account of the French situation is particularly poignant. Starr explains that in postwar France, donating blood was viewed as a sacred and patriotic act. Prison populations were urged to give blood as a way to connect more with society. Unfortunately, the French came to believe that such benevolence somehow offered a magical protection to the blood itself and that it would be unseemly to question volunteer donors about their medical history or sexual or drug practices. Combined with other factors, including greed and hubris, this led to tragedy. Some blood banks were collecting blood from high-risk groups as late as 1990, well into the crisis. And France, along with Canada, Japan, and even Britain, stalled approval and distribution of safer, American heat-treated plasma products when they became available, in part because they were giving their domestic companies time to catch up with scientific advances. 67().

Questions 17~20 are based on the following talk. You now have 20 seconds to read Questions 17~20.The human nose has given to the languages of the world many interesting expressions. Of course, this is not surprising. Without the nose, we could not breathe nor smell. It is a part of the face that gives a person special character. Cyrano de Bergerac said that a large nose showed a great man courageous, courteous, manly, and intellectual.A famous woman poet wished that she had two noses to smell a rose! Blaise Pascal, a French philosopher, made an interesting comment about Cleopatra’s nose. If it had been shorter, he said, it would have changed the whole face of the world!Historically, man’s nose has had a principal role in his imagination. Man has referred to the nose in many ways to express his emotions. Expressions concerning the nose refer to human weakness: anger, pride, jealousy and revenge.In English there are a number of phrases about the nose. For example, to hold up one’s nose expresses a basic human feeling—pride. People can hold up their noses at people, things, and places.The phrase, to be led around by the nose, shows man’s weakness. A person who is led around by the nose lets other people control him. On the other hand, a person who follows his nose lets his instinct guide him.For the human emotion of rejection, the phrase to have one’s nose put out of joint is very descriptive. The expression applies to persons who have been turned aside because of a rival. Their pride is hurt and they feel rejected. This expression is not new. It was used by Erasmus in 1542.This is only a sampling of expressions in English dealing with the nose. There are a number of others. However, it should be as plain as the nose on your face that the nose is more than an organ for breathing and smelling! What is this passage mainly about().

A. The human nose as an organ for breathing and smelling.
B. The nose providing us with various expressions.
C. A woman poet’s wish to have two noses.
D. Interesting comments made on Cleopatra’s nose.

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