Fill up each gap with an appropriate word given be...

?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)

Yournetworkhasasingledomainwith1，000clientcomputersthatrunWindowsVista.YouareplanningadeploymentofWindows7.Yourcompanyhasmultipledepartments.

OnlythesalesdepartmentwillusetheexistingtargetcomputerstorunWindows7.

Youhavethefollowingrequirements：Migratetheuserstateforeachuser.

Preservethefilesystemandexistingapplicationsforonlythesalesdepartmentcomputers.

Youneedtorecommendthedeploymentmethodthatisappropriatefortheenvironment.

Whichcombinationofdeploymentscenariosshouldyourecommend？（）

Section B

Directions: In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A, B, C and D.

听力原文： Ants have an amazing ability to communicate with each other and work together to accomplish complex tasks. Their specialized behavior. (30) due to chemical communication is so well developed that humans can learn a lot from them about how best to work in teams. British scientists at the University of Bristol are studying colonies of army ants to understand how they organize themselves and share knowledge. These insects are known for using their bodies as living plugs to cover holes on the rough terrain between their nest and their prey. When they encounter a hole in their path, they quickly determine which of them is the best fit. The appropriate ant then lies across the gap, allowing the remainder of the group to step on its back. (31) This important minority of ants maximizes the food collection of the entire colony by literally "paving the way" for the others.

The collective behavior. that emerges from a group of social insects, such as ants, can be called "swarm intelligence". Swarm intelligence consists of the self-organization of many individuals that work collectively to find the best solution for a difficult problem. The concepts of swarm intelligence have been used in a variety of human applications. (32) "Ant colony maximization" has been mimicked as a routing method that improves the efficiency of cargo transfers on airplanes, and has even become a routing technique for moving data across telecommunications networks more smoothly. I guess you could say that our daily lives benefit from the tireless work of ants.

(27)

A．Humans got equal teamwork with ants.

B．Ants usually accomplish the most complex tasks.

C．Ants communicate through chemicals.

D．Ants have an amazing ability to specialize behavior.

?Read the article below about negotiations.

?Choose the correct word or phrase to fill each gap from A, B, C, or D.

?For each question 21—30, mark one letter (A, B, C, or D) on your Answer Sheet.

When you are negotiating with someone, listen for the message that he or she might be sending to you. For example, the word "difficult" does not (21) the same as impossible. Imagine you are staying in a hotel, and you want to change your room. The manager's answer, "That would be difficult, Sir", does not mean that he is saying "no". It just means that he wants to know (22) you are prepared to offer him in return for the change of room. If you (23) you will cause him a lot of trouble if he does not change your room, he might (24) it would be better for him to do as you ask.

If you are buying a new car, and want to pay less than the price being asked, then the salesman's (25) , "I' m sorry, but we never negotiate on the price" means that they do negotiate on other things, like the (26) time or the "extras" that might be available as part of the purchase.

In all of these (27) the message is never communicated in clear terms. In any negotiation, the two "players" wish to get. as much out of it as they can, of course. In the three (28) above the salesmen and the hotel manager are hoping that you will accept their price or conditions but their "messages" make it clear that there may be (29) for movement and compromise. In a successful negotiation, the two sides move towards each other and reach agreement on conditions that (30) both sides.

(21)

A．produce

B．mean

C．equal

D．give

Answer ONE of the questions 2, 3, or 4 below.

1. &8226;Your company is considering appointing someone as your assistant. Your boss has asked you to write a short report on whether an assistant would be useful for you.

&8226;Write the report for your manager, describing:

&8226;the advantages to you of having as assistant

&8226;what difficulties might arise if an assistant is appointed

&8226;what qualifications and experience would be desirable in an assistant

&8226;what personal qualities would be desirable in an assistant.

&8226;Write 200-250 words on a separate sheet.

2. &8226;The Marketing Director of the company you work for is keen to improve the way that your company markets its products, and has asked you to propose and improvement.

&8226;Write a proposal for the Director, including the following information:

&8226;reasons for the current method's lack of success

&8226;your proposal for new method

&8226;the likely benefits of the new method

&8226;any possible disadvantages of the new method.

&8226;Write 200-250 words on a separate sheet.

3. &8226;You work for a company producing office furniture and have received a letter from a customer complaining about the non-delivery of two desks.

&8226;Write a letter to the customer:

&8226;apologising for the non-delivery

? giving reason(s) for the delay

? offering compensation.

&8226;Write 200-250 words on a separate sheet.

听力原文： The difference between the employees' personal potential and their usual performance is what we call the Motivation Gap. There are a couple of basic reasons why employees deliver less than their potential to their work. They believe:

1. You don't really expect their best.

2. Their extra effort isn't appreciated or rewarded.

Getting the employees to produce outstanding work has been regarded by many business people as some kind of great eternal mystery. We can fully express the "secret" in three words beginning with the letter R.

1. Responsibility

To give someone responsibility for their work the employer says to them, I trust you. It says, treats this work as a source of both pride and joy because you own it, and because you own it, you can freely invest yourself in it. When people own their work, it's an important part of the mselves—something they want to nurture, to make the best it can be.

Most people want to take responsibility for their work. As humans, we draw much of our personal identity from our work. Taking full responsibility for our work heightens our sense of involvement and satisfaction in our work. It encourages people to do better work. Responsibility is a motivator.

2. Recognition

While everyone who works for a living expects a decent paycheck in return, there is nobody who doesn't appreciate appreciation. When they have done good work, they feel proud of themselves. And no matter how self-motivated they are, it is a good feeling when someone else notices.

3. Reward

Sure, the employees are financially compensated for the work they do. And the company rightfuUy expects good work from employees for its investment in their salaries. But shouldn't exceptional work be worth a bit more?

Compensation should be related to performance, or else it has no value beyond discouraging people from looking for another employer.

(23)

A．Holding back reward.

B．Delivering one's potentials.

C．Closing the motivation gap.

D．Expecting a reward from employees.

According to the writer, the best way of achieving effective communication is to

A.adapt the message to suit a particular audience.

B.make the content of messages brief and direct.

C.select the most suitable means of conveying a particular message.

D.ensure that information is targeted at the appropriate group of people.

According to the writer, the best way of achieving effective communication is to

A．adapt the message to suit a particular audience.

B．make the content of messages brief and direct.

C．select the most suitable means of conveying a particular message.

D．ensure that information is targeted at the appropriate group of people.