The entries that transfer the ending balances of temporary accounts are called （）.

Helot Co is thinking about expanding its business and introducing a new computer repair service for customers. The board has asked if target costing could be applied to this service.

Which of the following statements regarding services and the use of target costing within the service sector is true?

A.The purchase of a service transfers ownership to the customer

B.Labour resource usage is high in services relative to material requirements

C.A standard service cannot be produced and so target costing cannot be used

D.Service characteristics include uniformity, perishability and intangibility

Combating Financial Cybercrime

There is a growing financial and economic threat, a threat to all countries, posed by international hacking attacks on computer systems. Apart from global oil, energy, petrochemical and retail companies, electronic banking systems have been one of the main ______【51】of such cyber attacks.

Recently, the FBI investigated a series of______【52】in which the e-banking accounts of some small and medium - sized enterprises had been breached by cyber attacks and had their______【53】transferred. Morgan Stanley, the famous New York -based bank, also experienced a cyber attack on its network.

Obviously, under such circumstances, cross - border cybercrime falls into a similar category as climate change, drug and people trafficking and IPR protection, in that, countries need to work together to______【54】this common and growing threat. Countries should be ready to make joint efforts and cooperate on legal enforcement to enhance cyber-security.

To ensure the fund______【55】of customers, the banking sector must further strengthen its Internet banking business______【56】and constantly raise the level of cybersecurity so that it can repel cyber attacks. More importantly, banks should regularly ______【57】their customers with risk - warning information and strictly review the procedures of account -transfer and other financial transactions.

Some______【58】of cybercrimes have even been telephoned and informed they were suspected of being involved in money laundering cases, in order to prove their ______【59】, they were required to open a new account on an Internet banking system and transfer their deposits into the new______【60】, or to transfer their money to a designated account set up by the criminals.

Many banks frequently inform. customers never to give away their______【61】regardless of any messages they may get. The banking sector should further strengthen customer awareness about cybercrime prevention.

As technology has rapidly developed, the Internet is entering a______【62】of cyber - politics and cyber - espionage, and even "cyber - warfare" . Portraying Internet freedom as an important strategic "asset" for politics, the US is planning to invest billions of dollars this year to help network users access websites blocked by some countries. But Internet freedom does not mean that anything can and should be revealed. There should be a proper balance between Internet freedom and oversight. Freedom is not absolute. Proper Internet management can protect netizens______【63】cybercrimes.

Combating cybercrimes is a common task for all governments. It is good news that there was a discussion on cybersecurity in Deauville, France, during the G8 meeting. French President Nicolas Sarkozy told the leaders of Facebook, Google and other technology companies to support greater rule of law on the Web in such a way that______【64】would not be harmed. Also, the US and UK proposed new schemes to force Internet companies to block websites that facilitate online piracy.

The prevention of cybercrime is no easy task. This is a whole new field______【65】needs consistently evolving, long-term global collaboration.

(51)

A．blocks

B．targets

C．demands

D．courses

Combating Financial Cybercrime

There is a growing financial and economic threat, a threat to all countries, posed by international hacking attacks on computer systems. Apart from global oil, energy, petrochemical and retail companies, electronic banking systems have been one of the main ______【51】of such cyber attacks.

Recently, the FBI investigated a series of______【52】in which the E -banking accounts of some small and medium - sized enterprises had been breached by cyber attacks and had their______【53】transferred. Morgan Stanley, the famous New York based bank, also experienced a cyber attack on its network.

Obviously, under such circumstances, cross -border cybercrime falls into a similar category as climate change, drug and people trafficking and IPR protection, in that, countries need to work together to______【54】this common and growing threat. Countries should be ready to make joint efforts and cooperate on legal enforcement to enhance cyber-security.

To ensure the fund______【55】of customers, the banking sector must further strengthen its Internet banking business______【56】and constantly raise the level of cyber-security so that it can repel cyber attacks. More importantly, banks should regularly ______【57】their customers with risk-warning information and strictly review the procedures of account -transfer and other financial transactions.

Some______【58】of cybercrimes have even been telephoned and informed they were suspected of being involved in money laundering cases, in order to prove their ______【59】, they were required to open a new account on an Internet banking system and transfer their deposits into the new______【60】, or to transfer their money to a designated account set up by the criminals.

Many banks frequently inform. customers never to give away their______【61】regardless of any messages they may get. The banking sector should further strengthen customer awareness about cybercrime prevention.

As technology has rapidly developed, the Internet is entering a______【62】of cyber - politics and cyber-espionage, and even "cyber-warfare". Portraying Internet freedom as an important strategic "asset" for politics, the US is planning to invest billions of dollars this year to help network users access websites blocked by some countries. But Internet freedom does not mean that anything can and should be revealed. There should be a proper balance between Internet freedom and oversight. Freedom is not absolute. Proper Internet management can protect citizens______【63】cybercrimes.

Combating cybercrimes is a common task for all governments. It is good news that there was a discussion on cyber-security in Deauville, France, during the G8 meeting. French President Nicolas Sarkozy told the leaders of Facebook, Google and other technology companies to support greater rule of law on the Web in such a way that______【64】would not be harmed. Also, the US and UK proposed new schemes to force Internet companies to block websites that facilitate online piracy.

The prevention of cybercrime is no easy task. This is a whole new field______【65】needs consistently evolving, long-term global collaboration.

(51)

A．blocks

B．targets

C．demands

D．courses

听力原文： Animals do many different, amazing things to get through the winter. Some of them travel to other places where the weather is warmer or they can find food. Many birds travel in the fall. (32) Because the trip can be dangerous, some travel in large flocks. For example, geese fly in noisy, "V"-shaped groups. Other kinds of birds fly alone. (33) How do they know when it is time to leave for the winter? Scientists are still studying this. Many see transference as part of a yearly cycle of changes that a bird goes through. The cycle is controlled by changes in the amount of daylight and the weather. Most birds transfer shorter distances. But how do they find their way to the same place each year? (34) Birds seem to navigate like sailors once did, using the sun, moon and stars for direction. They also seem to have a compass in their brain for using the Earth's magnetic field. Other animals transfer, too. (35) There are a few mammals, like some bats, and whales that travel in search of food each winter. Many fish transfer. They may swim south, or move into deeper, warmer water. Insects also transfer. Some butterflies and moths fly very long distances. For example, Monarch butterflies spend the summer in Canada and the Northern U. S. They transfer as far south as Merico for the winter. Most insects go much shorter distances. Many, like white ants and Japanese beetles, move downward into the soil. Earthworms also move down, some as far as six feet below the surface.

(33)

A．Because the destination is very far.

B．Because they can keep warm.

C．Because the trip is very dangerous.

D．Because the trip is very lonely.

For the writers who first gave feudalism its name, the existence of feudalism presupposed the existence of a noble class. Yet there cannot be a noble class, properly speaking, unless both the titles that indicate superior noble status and the inheritance of such titles are sanctioned by law. Although feudalism existed in Europe as early as the eighth century, it was not until the twelfth century, when many feudal institutions were in decline, that the hereditary transfer of legally recognized titles of nobility first appeared. The statements above, if true, most strongly support which one of the following claims?

A．To say that feudalism by definition requires the existence of a nobility is to employ a definition that distorts history.

B．Prior to the twelfth century, the institution of European feudalism functioned without the presence of a dominant class.

C．The fact that a societal group has a distinct legal status is not in itself sufficient to allow that group to be properly considered a social class.

D．The decline of feudalism in Europe was the only cause of the rise of a European nobility.

E．The prior existence of feudal institutions is a prerequisite for the emergence of a nobility, as defined in the strictest sense of the term.

With only about 1,000 pandas left in the world, China is trying to clone the animal and save the endangered species. That's a move similar to what a Texas University researcher has been undertaking for the past five years in a project called Noah's Ark.

Dr. Duane Kraemer, a professor in Texas University and a pioneer in embryo (胚胎 ) transfer work and related procedures, says he salutes the Chinese effort and I wish them all the best success possible. It's a worthwhile project, certainly not an easy one, and it's very much like what we're attempting here to save animals from extinction.

It is estimated that as many as 2,000 species of mammals, birds and reptiles will become extinct over the next 100 years. The panda, native only to China, is in danger of becoming extinct(灭绝的) in the next 25 years.

This week, Chinese scientists said they grew an embryo by introducing cells from a dead female panda into the egg cells of a Japanese white rabbit. They are now trying to implant the embryo into a host animal. The entire procedure could take from three to five years to complete.

The nuclear transfer of one species to another is not easy, and the lack of available panda eggs could be a major problem, Kraemer believes. They will probably have to do several hundred transfers to result in one pregnancy. It takes a long time and it's difficult, but this could be groundbreaking science if it works. They are certainly not putting any live pandas at risk, so it is worth the effort, adds Kraemer

They are trying to do something that's never been done, and this is very similar to our work in Noah's Ark. We're both trying to save animals that face extinction. I certainly applaud their effort and there's a lot we can learn from what they are attempting to do. It's a research that is very much needed.

(1)The aim of Noah’s Ark project is to.

A、implant embryo into a host animal

B、salute the Chinese efforts in saving pandas

C、save endangered animals from extinction

D、clone animals

(2) How long will the Chinese panda cloning project take according to the passage?

A、1 Year

B、3 to 5 years

C、2 years.

D、25 years.

(3) The word groundbreaking (Paragraph 5) means.

A、essentially new

B、pioneering

C、evolutionary

D、epoch making

(4) What could be the major problem in cloning pandas according to Professor Kraemer?

A、Lack of available panda eggs.

B、Lack of host animals.

C、Lack of qualified researchers.

D、Lack of funds.

(5) Which of the following is true?

A、Animal cloning is an easy project.

B、The panda is in danger of becoming extinct in the next 25 years.

C、China cloned panda and saved the endangered species.

D、They are certainly putting live pandas at risk.

听力原文： The United States has proposed withdrawing about 1/3 of American troops from South Korea by the end of next year as part of a realignment of forces under discussion with authorities in Seoul. More from VOA correspondent Alex Belida:

The Pentagon confirms that a senior U.S. defense official has presented South Korean authorities with what is termed a "concept proposal" for the withdrawal of 12,500 troops from the Peninsula by the end of next year. There are about 37,000 U.S. troops in South Korea now. The senior official, Deputy Undersecretary of Defense for Asian and Pacific Affairs Richard Lawless, unveiled the proposal in talks Sunday in Seoul. Mr. Lawless made clear the 1/3 cut in the U.S. force in South Korea will include a brigade being transferred to Iraq later this year. That move involving 3,600 troops was announced last month. At the time, it was unclear whether the soldiers would return to South Korea at the conclusion of their Iraqi tour. Alex Belida, VOA news, the Pentagon.

According to the proposal, by the end of next year the U.S. will reduce its troops in South Korea by ______.

A．3,600

B．12,500

C．8,900

D．16,100

听力原文： The United States has proposed withdrawing about 1/3 of American troops from South Korea by the end of next year as part of a realignment of forces under discussion with authorities in Seoul. More from VOA correspondent Alex Belida..

The Pentagon confirms that a senior U. S. defense official has presented South Korean authorities with what is termed a "concept proposal" for the withdrawal of 12,500 troops from the Peninsula by the end of next year. There are about 37,000 U. S. troops in South Korea now. The senior official, Deputy Undersecretary of Defense for Asian and Pacific Affairs Richard Lawless, unveiled the proposal in talks Sunday in Seoul. Mr. Lawless made clear the 1/3 cut in the U. S. force in South Korea will include a brigade being transferred to Iraq later this year. That move involving 3,600 troops was announced last month. At the time, it was unclear whether the soldiers would return to South Korea at the conclusion of their Iraqi tour. Alex Belida, VOA news, the Pentagon.

According to the proposal, by the end of next year the U. S. will reduce its troops in South Korea by ______.

A．3,600

B．12,500

C．8,900

D．16,100

听力原文： The United States has proposed withdrawing about 1/3 of American troops from South Korea by the end of next year as part of a realignment of forces under discussion with authorities in Seoul. More from VOA correspondent Alex Belida:

The Pentagon confirms that a senior U.S. defense official has presented South Korean authorities with what is termed a "concept proposal" for the withdrawal of 12,500 troops from the Peninsula by the end of next year. There are about 37,000 U.S. troops in South Korea now. The senior official, Deputy Undersecretary of Defense for Asian and Pacific Affairs Richard Lawless, unveiled the proposal in talks Sunday in Seoul. Mr. Lawless made clear the 1/3 cut in the U.S. force in South Korea will include a brigade being transferred to Iraq later this year. That move involving 3,600 troops was announced last month. At the time, it was unclear whether the soldiers would return to South Korea at the conclusion of their Iraqi tour. Alex Belida, VOA news, the Pentagon.

According to the proposal, by the end of next year the U.S. will reduce its troops in South Korea by ______.

A．3,600

B．12,500

C．8,900

D．16,100