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单式记账法下，对于用现金支付工资的业务，只在库存现金账户中登记现金减少，而不在“应付职工薪酬”账户中登记应付工资的减少。()
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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： Weather is basically the way that the atmosphere is behaving, mainly with respect to its effects upon life and human activities. Perhaps it is hot, dry and sunny today where you live, but in other parts of the world it is cloudy, rainy or even snowy. We will change our clothes into shorts in the hot sunny day, while we often choose to stay indoors or change a jacket when it is cold and cloudy outside. Weather is like a naughty boy. It changes from day to day and from place to place. The weather forecast will tell us the condition of weather in advance. We needn't to be worried about what to wear next day.
Compared with weather, climate is much like an elder sister. It is more stable. It describes the weather condition of a particular graphic area over a specified time. Climate tells us what it is usually like in the place we live. It is the result of many physical actions on land, in the atmosphere, in the oceans and in space. They usually change slowly over hundreds of years. With the computer programs, the scientists can detect how the climate changes in years ahead. Data shows the earth has warmed about 1 centigrade in the past 100 years, and the temperature still continues to rise as the result of the greenhouse gases the human beings produce in the atmosphere. Some scientists predict that global warming caused by the greenhouse effect would cause more natural disasters like droughts and floods. So the study of climate is the same important as that of weather, because it also has large influence on people's life.
Questions:
11. What is the meaning of "a naughty boy" in this passage？
12. Which of the following is true for climate according to the passage？
13. Which of the following actions cannot influence climate？
(11)
2,12,42,162,()。
温州的皮鞋生产者之所以实行品牌经营，是因为它()。
听力原文： The World Health Organization is to call for strict controls on junk food in a major campaign against obesity, and the agency will unveil its actual strategy next week. Based on evidence obtained through various investigations, the WHO believes that obesity has become a global epidemic that is directly associated with more than 30 million deaths each year. According to the agency, obesity is now one of the world's three greatest health threats, along with smoking and malnutrition. Recent estimates suggest that 1.7 billion people are now obese, which has led to a surge in diseases such as cancers and diabetes.
The WHO will call for heavy cuts in the use of sugar, salt and saturated fats. And this is bound to sound the alarm to many of Britain's top-selling brands, including Cadbury's, Coca-Cola, and Birds Eye. The WHO will produce a policy paper calling for new daily limits for sugar, salt and fats, as well as tougher control of food advertising. According to the figures issued by the WHO, the safety threshold for sugar would be 10gms a day—a limit already exceeded by one 500ml bottle of cola and, salt should be limited to 5gms a day—the amount of salt contained in a standard tin of baked beans.
(33)
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