There are several debate formats. What format is our focus on ？

听力原文：M: There are several reasons why careful analysis of financial statements is necessary. What are they?

W: First, financial statements are general-purpose statements. Secondly, the relationships between amounts on successive financial statements are not obvious without analysis. And thirdly, users of financial statements may be interested in seeing how well a company is performing.

Q: What are they talking about?

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A．The methods of financial statements.

B．The necessity of careful analysis of financial statements

C．The relationship among financial statements.

D．The purpose of financial statements.

段落翻译： There are several key abilities that allow successful people to fail forward instead of taking each setback personally. First, successful people don’t blame themselves when they fail. They take responsibility for each setback, but they don’t take the failure personally. Second, successful people don’t define themselves by individual failures. They recognize that each setback is a small part of the whole. Third, achievers are willing to vary their approaches to problems. That’s important in every walk of life. If one approach doesn’t work for you, if it brings repeated failure, then try something else. To fail forward, you must do what works for you, not necessarily what works for other people. Finally, successful people are resilient. They don’t let one error keep them down. They learn from their mistakes and move on.

Childhood is a time when there are few responsibilities to make life difficult. If a child has good parents, he is fed, looked after and loved, what he may do, It is __1__improbable that he will ever again in his life be given so much without having to do anything in turn. In addition, __2__life is always presenting new things to the child—things that have lost their interesting for older people because __3__they are too well-known. A child finds pleasure in playing in the rain, or in the snow.His first visit to the seaside is a marvelous adventure. But a child has his pains:He is not so free to do as he wishes as he thinks old people do; he is continually being told not to do things, __4__or being punished for that he has done wrong. __5__

His life is therefore not longer perfectly happy.__6__When the young man starts to earn his own living, he becomes free from the discipline of school and parents;but at the same time he is forced to accept responsibilities.He can not longer expect others to pay for his food, his clothes, and his room, but has to work if he wants to live comfortable. If he spends most of his time playing about in __7__the way that he used to as a child, he will suffer hungry. __8__And if he breaks the laws of society as he used to break the laws of his parents, he may go to prison. If, therefore, __9__he works hard, keeps out of trouble and has good health,he can have the great happiness of seeing himself making __10__steady progress in his job and of building up for himself his own position in society

听力原文： There are very often strong opinions expressed / about what makes a good wine. At a simple level, a good wine is one that you enjoy drinking. But why do you prefer one wine to another?

To judge a wine there are three basic senses / that have to be employed: the sense of sight, the sense of smell, and the sense of taste. Of these three, taste is by far the most complex, but sight and smell are powerful. The wrong colour or the wrong smell enable a wine / to be discarded without taste even being involved.

Having examined the wine, you can now get on and drink it. But try and remember your conclusions, for it is only by building up your own personal taste bank memory / that you can progress as a wine taster, h is not difficult, and it is great fun. Cheers!

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