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汤姆直到做完作业后才看电视。

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某公司的财务杠杆系数为2,税后利润为360万元,所得税率为40%。公司全年固定成本总额2400万元,公司当年初发行了一种5年期每年付息,到期还本的债券,发行债券数量为1万张,每张债券发行价格为989.8元,面值为1000元,债券年利息为当年利息总额的1/3。
要求:
(1)计算当年税前利润;
(2)计算当年利息总额;
(3)计算当年息税前利润总额;
(4)计算当年已获利息倍数;
(5)计算当年经营杠杆系数;
(6)计算当年债券筹资的资金成本。

社会治安是当前人民群众关注的热点问题之一。目前,有些地方抢劫杀人等恶性案件不断上升;车匪路霸猖獗,部分村镇流氓恶霸势力横行乡里;卖淫嫖娼、吸毒、赌博等社会丑恶现象屡禁不止等。请你简要谈一谈如何加强社会治安的综合治理?

?You recently attended a two-day training course on food and safety. You were disappointed with the course and you have decided to write a letter of complaint to the training company.
?Read the advertisement below, which gives details of the course. You have already made some notes on the advertisement.
?Then, using all your handwritten notes, write your letter to Peter Clinton at GBG Certification Services.
?De not include postal addresses.
Write 120—140 words on a separate sheet.

听力原文:Tutor: So, you have all told me that you have been having difficulties with taking part in seminar discussions. I've invited you here to see if we can come up with some suggestions and solutions. Some- times talking about these things can be helpful. Mika, you said that you think speaking and listening abilities are related.
Mika: Yes, it was really difficult because basically I ... I wasn't good at listening during discussions. You know, you need to understand what is going on so if you miss some things that people say it's very difficult to catch up with the topic. Also, when the tutor asked me a question sometimes I couldn't understand the question and I was answering by making a guess about what he was asking. Usually, the result was that he said something like 'I think you didn't understand my question', which was quite embarrassing for me.
Tutor: Martina, have you personally had many difficulties taking part in discussions?
Martina: Oh, yes. Definitely. Especially at the very beginning of the course. In terms of speaking, I think I feel that the students, when they talk in class, there is no end to the conversation. They sometimes talk continuously regardless of whether you raise a hand. However, they will usually stop and let you speak if you just interrupt someone. At the beginning I think I was trying to adapt to this kind of environment or classroom chemistry. It was also difficult because of my language ability. At the beginning, students, especially native speaker students, well, their English is, well I don't need to comment about their English, but the speed and the fluency of their English made interaction or intervention, ... I mean interruption, very difficult for students like me, like us, non-native speakers. One thing I learnt to try and do is to think and try to anticipate where the discussion might go, so that when, for example, they talk about something, you know, like, ... when they talk about for example how children think, I can get some ideas in my mind and then I can join in. Before, by the time I had collected all my thoughts and was ready to join in, the discussion had moved on. So, basically, I think it requires you to think quickly and think ahead if you want to join in.
Tutor: Michal, have you done anything to try and improve and to participate in such discussions?
Michal: I think I have. For example, now, I have more discussions with my classmates outside the classroom and talk with them about some of the questions raised in the seminars. If you ask tutors about your concerns, they listen to you very carefully and they pay attention to the issue in future seminars. They also try to, how do you say it in English? ... catch your eye and see if you are ready to make a comment. If you are, they interrupt the native speakers and ... what's the other idiom? ... give you the floor. That's it. Tutors are very good at accommodating all people in the room, but you have to let them know you want to speak. Eye contact and body language can be useful.
Tutor: Martina, with regards to speaking in discussions what advice would you give to another student coming to study in England?
Martina: Be polite when you discuss something or argue something. Don't be aggressive. Just be polite and argue in a polite way and if you say something wrong, just admit it. English students don't mind if you make a mistake, and you should admit it and then continue the argument or discussion. If I have really good idea or previous knowledge about the subject under discussion, my view is respect- ed, but if I don't have anything to say about the topic, that's not good, so I advise the students from overseas to be prepared and to be polite. It's a good chance for you to talk and share. Take it.
Tutor: Mika, what advice would you give to international students about how to prepare for discussion activities?
Mika: If you ... if you want to improve your English abilities it takes some time. You must be

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