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The writer thinks that using humour is not always a good idea.

听力原文： The Larsen B ice shelf covered more than 3,000 square kilometers and was 200 metres thick until its northern part disintegrated in the 1990s. Three years ago, the central part also broke up.
An international team of researchers used data collected from six sediment cores near the former ice shelf to show the shelf had been relatively intact for at least 10,000 years or since the last ice age.
The collapse therefore goes beyond what would be expected naturally at the time. Rather, the demise is likely the result of long-term thinning due to melting from underneath, as well as short-term surface melting from global climate change, the researchers suggest.
Then in five years, the shelf shrunk by 5,700 square kilometres, say scientists who found the break up caused changes in currents and species in the area.
"As the ice shelves are disintegrating, the glaciers that are feeding them from the land are surging forward," said Robert Gilbert, a geography professor at Queen's University in Kingston, Ont.
Glaciers are no longer being held back from the ice shelf, and are pushing icebergs into the sea, said Gilbert, one of the co-authors of the study in Thursday's issue of the journal Nature.
As the glaciers melt, global sea levels could change more than predicted, he said. Flooding could result in low-lying areas.
Scientists are now watching to see if the most southern part of the Larsen ice shelf, the coldest part of Antarctica. is going to break up.
The Larsen B ice shelf covered more than 3,000 square kilometers and was (36) meters thick until its northern part (37) in the 1990s. Three years ago, the central part also broke up.
An international team of researchers used data collected from six (38) near the former ice shelf to show the shelf had been (39) for at least (40) years or since the last ice age.
The (41) therefore goes beyond what would be expected naturally at the time. Rather, the (42) is likely the result of (43) due to melting from underneath, as well as short-term (44) from global climate change, the researchers suggest.
Then in five years, the shelf shrunk by (45) square kilometers, say scientists who found the break up caused changes in (46) in the area.
"As the ice shelves are disintegrating, the (47) that are feeding them from the land are (48) ," said Robert Gilbert, a (49) at Queen's University in Kingston, Ont.
Glaciers are no longer being held back from the ice shelf, and are pushing (50) into the sea, said Gilbert, one of the co-authors of the study in (51) of the Journal Nature.
As the glaciers melt, global sea levels could change more than (52) , he said. Flooding could result in (53) .
Scientists are now watching to see if the (54) of the Larsen ice shelf, the coldest part of (55) , is going to break up.
(36)

W股份有限公司2008年有关资料如下：
(1)1月1日部分总账及其所属明细账余额如表所示：
注：1．该公司未单独设置“预付账款”会计科目。
2．表中长期借款为2007年10月1日从银行借入，借款期限2年，年利率5%，每年付息一次。
(2)2008年W股份有限公司发生如下业务：
①3月10日，收回上年已作为坏账转销的应收A公司账款70万元并存入银行。
②4月15日，收到C公司发来的材料一批并验收入库，增值税专用发票注明货款100万元，增值税17万元，其款项上年已预付。
③4月20日，对厂房进行更新改造，发生后续支出总计500万元，所替换的旧设施账面价值为300万元(该设施原价500万元，已提折旧167万元，已提减值准备33万元)。该厂房于12月30日达到预定可使用状态，其后续支出符合资本化条件。
④1至4月该厂房已计提折旧100万元。
⑤6月30日从乙银行借款200万元，期限3年，年利率6%，每半年付息一次。
⑥10月份以票据结算的经济业务有(不考虑增值税)：持银行汇票购进材料500万元；持银行本票购进库存商品300万元；签发6个月的商业汇票购进物资800万元。
⑦12月31日，经计算本月应付职工工资200万元，应计提社会保险费50万元。同日，以银行存款预付下月住房租金2万元，该住房供公司高级管理人员免费居住。
⑧12月31日，经减值测试，应收A公司账款预计未来现金流量现值为400万元。
⑨W股份有限公司对B公司的长期股权投资采用权益法核算，其投资占B公司的表决权股份的30%。2008年B公司实现净利润9000万元。长期股权投资在资产负债表日不存在减值迹象。
除上述资料外，不考虑其他因素。
要求：
计算W股份有限公司2008年12月31日资产负债表下列项目的年末余额。
(1)应收账款 (2)预付款项
(3)长期股权投资 (4)固定资产
(5)应付票据 (6)应付账款
(7)应付职工薪酬 (8)长期借款
(答案中的金额单位用万元表示)

[案例1]
2002年12月23日，A公司与B公司签订一份买卖合同，该合同约定：A公司向B公司购买2000吨螺纹钢材，每吨价格为 2800元(含增值税)；由C公司于2003年5月28日一次向A公司交货；A公司在合同签订之日起7日内以银行承兑汇票方式一次付清560万元价款，该银行承兑汇票的付款日期为承兑后6个月。 2002年12月28日，A公司向其开户的D银行申请银行承兑汇票承兑，并获该银行同意，同日开出于2003年6月28日付款、金额为560万元的银行承兑汇票。B公司收到该汇票后，即将其背书转让给E公司，以支付所欠货款。A公司为开出上述银行承兑汇票，向D银行交付了该汇票金额50%的保证金。
2003年5月，因钢材价格上涨，C公司以此为由而未按时向 A公司交货。A公司在上述银行承兑汇票付款到期日，未按照约定在D银行开户的账户内存足除保证金之外的280万元承兑金额。E公司持上述银行承兑汇票请求D银行付款时，D银行以A公司未存足承兑金额为由拒绝付款。
要求：
(1) A公司与B公司在合同中约定由C公司交货是否符合规定？。并说明理由。C公司不按时交货，A公司应当向谁请求承担违约责任？
(2) A公司未按照约定在D银行开立的账户内存足相应的承
兑金额，根据支付结算制度的有关规定，应当受到何种经济处罚？
(3) D银行拒绝向E公司付款的理由是否成立？并说明理由。如果D银行拒绝付款的理由不成立，根据票据法的有关规定，E公司可以请求D银行清偿的款项包括哪些内容？