题目内容
Part A
Directions: Giving advice.
Give advice to a foreign friend who would like to visit your pa/t of China. Give advice about the following subjects:
When and how to travel: what to bring; how long to stay; weather; health and medicine; which places to visit; what to buy; etc.
You can practise the language that you have studied in Lesson 76.
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The applicants are required to know several computer languages.
Questions 28-30
Decide which THREE of the following statements are true, according to the speakers, and write the appropriate letters on your answer sheet in any order.
有一个典礼明天举行，要求公安机关做好安全保卫工作。你接到举报信息：有群众因道路施工拆迁的补偿问题没有得到解决，明天可能会堵路聚众闹事。作为公安部门领导，你怎么处理？
？Read this text taken from an article about accounting.
？Choose the best sentence to fill each of the gaps.
？For each gap (9-14), mark one letter (A-H) on your Answer Sheet.
？Do not use any letter more than once.
Accounting
Accounting is the process of systematically collecting, analyzing, and reporting financial information. Bookkeeping is essentially record-keeping which is part of the overall accounting process. A private accountant is hired by a specific organization to operate its accounting system and to interpret accounting information. A public accountant performs these functions for various individuals, or firms, on a professional-fee basis. (9) .
The accounting process is based on the accounting equation, assets = liabilities+ owners' equity. (10) .There are five steps in the accounting process: 1) Source documents are analyzed to determine which accounts they affect. 2) Each transaction is recorded in a journal. 3) Each journal entry is posted in the appropriate general ledger accounts. 4) At the end of each accounting period, a trial balance is prepared to make sure that the accounting equation is in balance at the end of the period. 5) Financial Statements are prepared from the trial balance. (11) . A new accounting cycle is then begun for the next accounting period.
The balance sheet, or statement of financial position, is a summary of a firm's assets, liabilities, and owners' equity accounts at a particular time. (12) . On the balance sheet, assets are categorized as current (convertible to cash in a year or less), fixed (to be used or held for more than one year), or intangible (valuable solely because of the rights or advantages they confer). (13) . For a sole proprietorship or partnership, owner's equity is reported by the owner's name in the last section of the balance sheet. For a corporation, the value of common stock, preferred stock, and retained earnings is reported in the owners' equity section.
An income statement is a summary of a firm's financial operations during a specified accounting period. (14) . Operating expenses are then deducted to compute net income from operations. Finally, non-operating expenses and income taxes are deducted to obtain the firm's net income after taxes.
The information contained in these two financial statements becomes more meaningful when it is compared with corresponding information for previous years, for competitors, and for the industry in which the firm operates.
A On the income statement, the company's gloss profit on sales is computed by subtracting the cost of goods sold from net sales.
B These ratios provide a picture of the firm's profitability, its short-term financial position, its activity in the area of accounts receivable and inventory, and its long-term debt financing.
C Similarly, current liabilities are those that are to be repaid in one year or less, and long-term liabilities are debts that will not be repaid for at least one year.
D Double-entry bookkeeping ensures that the balance shown by the equation is maintained.
E This statement must demonstrate that the equation is in balance.
F Accounting information is used primarily by management, but it is also demanded by creditors, suppliers, stockholders, and government agencies.
G Once statements are prepared, the books are closed.
H Bookkeeping is essentially record-keeping which is part of the overall accounting process.
(9)
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