题目内容

根据所给定经济业务编制会计分录
企业生产车间管理人员使用转账支票购买办公用品1050元,会计人员在填制记账凭证时发生错误,并根据错误的记账凭证登记了账簿,其错误的会计分录为:
借:管理费用1050
贷:银行存款1050
要求:编制用红字更正法进行更正的会计分录。

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&8226;You are the manager of a TV and radio repair workshop. One of your employees has received the letter below about a faulty cassette player which he inspected. You have been asked to write a reply to explain why your company can not repair the cassette player.
&8226;Read the letter below, on which the employee has written his notes.
&8226;Then, using all these handwritten notes, write your reply.
&8226;Write 120-140 words on the separate answer paper.
Dorse Road
London W6
September 12,1997
Mr. D. Mason
Radio World
6 Adelaide Park
London W6
Dear Mr Mason,
Re: Repair of Tashita Cassette Player
You returned our cassette player to us on 5th September, after having it(Sorry! Technician off sick)in your shop for over a month, saying that you could not repair the following faults:
1. A problem with the volume control. (needs replacing; part not available)
2. Difficulty operating the on/off switch. (Possible to replace, but very expensive)
I was very surprised to hear this, because the equipment is not all that (Manufactured in 1985) old. Therefore I would be grateful if you could explain in writing why the equipment is, in your opinion, beyond repair, so that I can discuss this(out of business since 1990) matter with the manufacturers.
Yours sincerely,
Paul Johnson

Discussion—about 5 minutes
In this part of the test you are given a discussion topic. You have 30 seconds to look at the prompt card, an exam pie of which is below, and then about 3 minutes to discuss the topic with your partner, After that the examiner will ask you more questions related to the topic.
1. For two candidates
Compromise on price
IBM, one of your company's clients in the USA, is considering building a factory in Shanghai.
Discuss the situation together, and decide:
?where to build the factory.
?what the company needs to know about
work practices.
For three candidates
Compromise on price
IBM, one of your company's clients in the USA, is considering building a factory in Shanghai.
Discuss the situation together, and decide:
?where to build the factory
?what the company needs to know about work practices.
?the local government's invest regulations.
Interlocutor:
?Now this part of the test you are going to discuss together.
[Interlocutor points to the card showing the task while giving the instructions below.]
interlocutor:
?You have 30 seconds to read the task carefully, and then 3 minutes to discuss and decide about it together. You should give reasons for your decisions and opinions. You don't need to write any thing. Is that clear?

For this part, you are allowed thirty minutes to write a composition on the topic "My Ideal Job". You should write at least 120 words, and base your composition on the outline given in Chinese below:
1. 人们对职业各有不同的理想;
2.我理想的职业是什么;
3.我怎样为我理想的职业做准备。

SECTION A CHINESE TO ENGLISH
Directions: Translate the following text into English.
我轻轻地扣着板门,刚才那个小姑娘出来开了门,抬头看了我,先愣了一下,后来就微笑了,招手叫我进去。这屋予很小很黑,靠墙的铺板上,她的妈妈闭着眼平躺着,大约是睡着了,被头上有斑斑的血痕,她的脸向里侧着,只看见她脸上的乱发,和脑后的一个大髫。门边一个小炭炉,上面放着一个小沙锅,微微地冒着热气。这小姑娘把炉前的小凳子让给我坐了。她自己也蹲在我旁边,不住地打量我。我轻轻地问:“大夫来过吗?”她说:“来过了,给妈妈打了一针……她现在很好。”她又像安慰我似地说:“你放心,大夫明早还要来的。”我问:“她吃过东西吗?这锅里是什么?”她笑着说:“红薯稀饭——我们的年夜饭。”我想起了我带来的桔子,就拿出来放在床边的小矮桌上,她没作声,只伸手拿过一个最大的桔子来,用小刀削去上面的一层皮,又用两只手把底下的一大半轻轻地揉捏着。

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