题目内容
企业在会计核算过程中对交易或事项应当区别其重要程度，采用不同的核算方式。
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债务是指单位承担的，能以货币计量的，需要以资产偿付的义务。
Task 2
Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45.
Dear Sir or Madam,
The MDC Company was established in 2001 and in four short years has become one of the most successful companies in the market place. For this, we are pleased, proud and grateful.
We are pleased because our customers have confirmed our belief that if the products we offer are new, exciting, innovative (有创意的) and of excellent quality, they will be purchased.
We are proud because we know we are a company that keeps its word to its customers; that guarantees that any product can be returned within 30 days if it proves to be unsatisfactory in any way; and that always lets our customers know if there is to be a delay in delivery.
We are grateful to customers like you, because you confirm our beliefs that good service and quality result in satisfied customers. Without you, there would be no reason for us to be pleased or proud. We thank you for your orders and for giving us the opportunity to be of service to you.
Our special summer catalogue (商品目录) is at the printers and should be in your home soon. We hope that you will be pleased with the new selections.
Yours faithfully
John Brown
From the passage we can learn that MDC Company always ______.
Task 1
Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 through 40. For each question or statement there are 4 choices marked A, B, C, and D. You should make the correct choice.
Unlike Britain, the US does not have a national health care service. The government does help pay for some medical care for people who are on low incomes and for old people, but most people buy insurance (保险) to help pay for medical care. The problems of those who cannot afford insurance are an important political subject.
In Britain, when people are ill, they usually go to a family doctor first. However, people in America sometimes go straight to an expert without seeing their family doctor first. Children are usually taken to a doctor who is an expert in the treatment (治疗) of children. In Britain, if a patient needs to see a specialist doctor, their family doctor will usually recommend a specialist.
Doctors do not go to people's homes when they are ill. People always make appointments to see the doctor in the doctor's office. In a serious situation, people call for an ambulance (救护车). In America, hospitals must treat all seriously ill patients, even if they do not have medical insurance. The government will then help pay for some of the cost of the medical care.
Some medical care is paid by the U.S. government for ______.
A．She's a secretary.B．She's a manager.C．She's an engineer.D．She's a teacher.
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