题目内容

听力原文:Professor: Hello, Dinesh. Come in. You said on the phone that you had a few problems to discuss with me. Tell me what they are and I'll see what I can do to help.
Dinesh: Thank you very much, professor. I've been having some problems adapting to the style. of learning at a British university and was hoping you could give me some advice.
Professor: I'll do my best. You won't be the first overseas student to have problems. What's your first problem?
Dinesh: Well, my first problem is organising my time. I mean, after I worked out my timetable for lectures, seminars and tutorials, I was surprised to find that I had quite a lot of free time. However, that's how it looked on paper and not as it has turned out in reality.
Professor: I see. Take control of this time and organise it carefully. Time that is not organised can disappear very quickly, leaving you rushing to catch up on your work or even running out of time altogether. Learn the essentials of time management. First, make weekly or monthly plans that set out your study targets for the week or month ahead. Schedule time for reading, and work out roughly how much you want to read in each session. Plan time to research and write your essays or prepare projects, so that you do not have to stay up late doing them at the last minute. Have you made such a plan?
Dinesh: No, I haven't. That's obviously something I should do. I can easily fill that free time with extra studies.
Professor: No, no. That's not what I mean. Don't plan to spend all your extra time studying. Remember to leave some time free for hobbies, sports, seeing friends or simply relaxing. If you do not take time to enjoy yourself, your work will suffer and you will miss out on many other worthwhile experiences. Make a timetable for your free time, if you like. Plan when to see your friends, play your favourite sport, or just hang out. Don't forget to revise your plans if you need to. As you progress through your course, you will get a better idea of how much time you need for different activities. Adjust your schedules and keep them realistic.
Dinesh: So, you're saying that I need to keep a balance between work and play and keep an eye on things to make sure that I'm not doing too much or too little.
Professor: That's right. Feel free to show me your plan when you've made one.
Dinesh: Thank you. My next problem is coping with my course. Living abroad in a new environment makes studying more challenging than usual. I'm worried about my progress and about how I will cope with examinations.
Professor: These concerns are natural, but do not let them overwhelm you. Here are two simple ways you can stay in control of your studies. First, ask for regular meetings with your tutor--in your case, that's me--to review your progress and discuss any problems. You're doing that now, so you've taken the first step. Let me know if you are having any language difficulties, though in your case that seems doubtful. As you are probably aware, there is a language centre here where all students can use language-learning materials, but it's probably not of much use to you. Second, why not try to form. a mutual support group with other international students to discuss common challenges and to share useful ideas? This can be particularly helpful if you find the teaching methods very different from those you have experienced before. Another type of support group could, be other students in your subject area--get together with students on similar courses to discuss the issues, swap ideas and give each other support.
Dinesh: Yes. The second idea is particularly good. As you know, there are not so many overseas students on this course, but I know some other students from my country on other courses here. I think that I feel overwhelmed because I have set myself unrealistic goals. Just talking to you has made me realise that I need to take a more realistic approach and put my problems into perspective.
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Questions 19-20
Complete the following summary of what students should do about health issues using NO MORE THAN'THREE WORDS for each answer
One month before leaving, find out if you can get 【19】 ______ where you are going to. Two weeks before you leave, ask your doctor to 【20】 ______ giving reasons for any medicines you are taking with you.
【19】

A公司以生产经营过程中使用的一台甲设备交换B公司生产经营过程中使用的一台乙设备,A公司换入的乙设备,作为固定资产进行管理,甲设备账面原价为300万元,已计提折旧200万元,已计提固定资产减值准备2万元,公允价值150万元;乙设备的账面原价为200万元,已提折旧50万元,已提减值准备6万元,公允价值为150万元。B公司换入甲设备作为固定资产进行管理。A公司在接受乙设备过程中发生运杂费22万元,B公司在接受甲设备过程中发生运杂费25万元,均以银行存款支付,除此之外,整个交易过程中未发生其他相关税费。假定整个交易具有商业实质。
要求:分别编制A公司和B公司与非货币性交易有关的会计分录。

甲公司2005年发生如下经济业务。
(1)2月1日鉴于以前销售给乙公司一批货物的货款200万元迟迟无法收回,遂与乙公司达成如下协议:
乙公司目前正开工一项目,预计效益不错,甲公司同意将债权转为股权。乙公司将债务转为资本后,注册资本为400万元,甲公司所占股权比例为40%,乙公司4月15日办妥了增资手续,并出具了出资证明,已知甲公司对此笔应收账款计提了30万元的坏账准备。
(2)甲公司应收丙公司货款100万元,因急需资金不断催还。丙公司出于无奈,经双方协商后决定,丙公司开出一张银行承兑汇票,偿还甲公司债务,商业汇票面值100万元,票面利率5%(年息),1个月期限,甲公司于6月5日收到商业汇票。
(3)6月1日,甲公司出售无形资产给丁公司,取得转让收入400万元,款项未收到,甲公司将其计入到了其他应收款项目中,8月5日两公司达成协议:
1)丁公司用银行存款50万元归还欠款,甲公司8月8日收到,存入银行。
2)丁公司将拥有a公司10%的长期股权投资(账面金额1 200 000元)归还欠款,双方明确抵债金额为150万元,股权转让手续已于8月15日办妥,甲公司将其作为长期投资管理。
3)丁公司将一辆小车抵债,账面原值100万元,已提折旧40万元,抵偿债务55万元,汽车已于8月12日办完过户手续。
4)在上述还债基础上,甲公司免除丁公司45万元,剩余100万元从8月6日起二年后偿还,同时约定,如果2005年丁公司实现盈利,按6%支付第一年利息;如果2006年丁公司实现盈利,则按8%支付第二年利息。已知2005年丁公司未实现盈利,2006年丁公司实现盈利12万元。利息按年支付,本金到期后一次支付。
甲公司于8月20日办妥了债务解除手续。
要求:
(1)指出上述业务哪些属于债务重组,哪些不是债务重组,并说明理由。
(2)如果属于债务重组,指出债务重组日。
(3)对债务重组业务,请作账务处理。

只要能绕转动副轴线整周转动的构件就是曲柄。()

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