As we surely know, even when both parties have signed such an agreement, it can still be impossible to （en) ________ it if proper guidelines have not been followed.

An agreement for the selling of shares can be quite a complex document. As well as (1)… exactly what shares are to be sold, the agreement will usually involve many other elements. The pricing (2)… are crucial, as it is vital to set out what form the price will take and when it will be (3)…. If the price is linked to the future (4)… of the company in an agreement referred to by lawyers as an (5)…--out arrangement, it is then vital to determine precisely which (6)…policies will be used to determine whether the profitability targets have been (7)…. If the purchase price is to be paid in instalments, it is vital that the seller is satisfied that the buyer can pay each instalment when it (8)… due. The agreement will also usually contain (9)…covenants. The buyer will not want to (10)… shares, or indeed the entire company, and then find that the seller intends to set up a new business in direct competition. A. Provisions B. Specifying C. Performance D. Paid E. Accounting F. Earn G. Falls H. Met I. Acquire J. Restrictive

A variety of conditions can affect the success or failure of negotiations (谈判). The following conditions make success in negotiations more likely.

First, both parties must be willing to participate. If one party is unwilling for the negotiation, the ___32___ for reaching any agreement will certainly ___33___.

Second, people must get ready to discuss. When there is not enough information ___34___, or a negotiation strategy unprepared, people may be ___35___ to begin the discussion.

Third, both parties must have enough interests in common to ___36___ themselves to a shared decision-making discussion. For people to settle disagreement, they must have some means to ___37___ the attitudes and behavior. from the other party. To ___38___ a change, they may provide needed information and seek the advice of experts for help.

Finally, participants must have the ___39___ to make a decision. If not, negotiations will be limited to an information exchange between the parties. ___40___, both parties must have a willingness to ___41___. In other words, sometimes, to reach a satisfactory conclusion, it is necessary for the parties prepared to have less than 100 percent of needs or interests satisfied.

A、effect

B、affect

C、commit

D、decrease

E、decline

F、influence

G、compromise

H、concede

I、available

J、applicable

K、reluctant

L、furthermore

M、necessity

N、authority

O、potential

When a single entity makes purchases or sales in a foreign currency, it will be necessary to translate the transactions into its functional currency before the transactions can be included in its financial records.

In accordance with IAS 21 The Effect of Changes in Foreign Currency Exchange Rates, which of the following foreign currency exchange rates may be used to translate the foreign currency purchases and sales?

(1)The rate which existed on the day that the purchase or sale took place

(2)The rate which existed at the beginning of the accounting period

(3)An average rate for the year, provided there have been no significant fluctuations throughout the year

(4)The rate which existed at the end of the accounting period

A、(2)and (4)

B、(1)only

C、(3)only

D、(1)and (3)

Summerhill began as an experimental school, It is no longer such; it is now a demonstration school, for it demonstrates that freedom works.

When my first wife and I began the school, we had one main idea: to make the school fit the child-instead of making the child fit the school. I had this idea because I had taught in ordinary schools for many years. I knew the other way well. I knew it was all wrong. It was wrong because it was based on an adult conception of what a child should be and of how a child should learn. The other way dated from the days when psychology was still and unknown science.

Well, we set out to make a school in which we should allow children freedom to be themselves. In order to do this, we had to renounce all discipline, all direction, all suggestion, all moral training, all religious instruction. We have been called brave, but it did not require courage. All it required was what we had-a complete belief in the child as a good, not an evil, being. For almost forty years, this belief in the goodness of the child has never wavered; it rather has become a final faith.

My view is that a child is innately wise and realistic. If left to himself without adult suggestion of any kind, he will develop as far as he is capable of developing. But, what is Summerhill like? Well, for one thing, lessons are optional. Children can go to them to stay away from them-for years if they want to. There is a timetable-but only for the teachers.

The children have classes usually according to their age, but sometimes according to their interests. We have no new methods of teaching, because we do not consider that teaching in itself matters very much. Whether a school has or has not a special method for teaching long division is of no significance, for long division is of no importance except to those who want to learn it. And the child who wants to learn long division will learn it no matter how taught.

Children who come to Summerhill as kindergarteners attend lessons from the beginning of their stay; but pupil from other schools vow that they will never attend any beastly lessons again at any time. They play and cycle and get in people's way, but they fight shy of lessons. This sometimes goes on for months. They recovery time is proportionate to the hatred their last school gave them. Our record case was a girl from a convent. She loafed for three years. The average period of recovery from lesson aversion is three mouths.

Summerhill is probably the happiest school in the world. We have no truants and seldom a case of homesickness. We very rarely have fights-quarrels, of course. I have seldom seen a stand-up fight like the ones we used to have as boys. I seldom hear a child cry, because children when free have much less hate to express than children who are downtrodden. Hate breeds hate, and love breads love. Love means approving of children, and that is essential in any school. You can't be on the side of children if you punish them and storm at them. Summerhill is a school in which the child knows what he is approved of.

According to the passage, Summerhill places more emphasis on______.

A．improving the teaching method.

B．physical activities than on mental training.

C．instilling confidence in the child.

D．freeing the child from heavy burden of lessons.

AERONAUTIC SYSTEMS, INC., the Berlin-based company also known as AeroSys, has made an agreement with three of the world's major international airlines to provide a satellite system for voice and data communications, a company spokesperson announced last week. This agreement is a major leap forward for the company, which began operations just three years ago and has now gained the business of three of the airline industry's largest companies.

The agreement with Skyways, Air One, and Travelers International will provide communications between aircraft and on-ground systems for operational control and air-traffic services. The agreement was signed last month, and AeroSys will begin providing services to the airlines before the end of the year.

Where is AeroSys based?

A．In London

B．In New York

C．In Berlin

D．In Tokyo

Part A

You should spend no more than 20 minutes on this task.

You have had an accident and are in hospital.

Write a letter to your college administration explaining why you will be absent from class for the next month. Ask for advice about how to continue your studies during this period.

You should write at least 150 words.

You do NOT need to write your own address.

Begin your letter as follows:

Dear ______.

听力原文： Good afternoon. My name is Mary Raffety. For the next eleven weeks, I will be your lab instructor. The lab experiences you will be having are designed to complement your work in Dr. Kaplan's inorganic chemistry course. Today's experiment is purposely a short one; it will help you become familiar with the lab setup and equipment.

As your lab instructor, it is my duty to assist you in setting up your experiments and understanding your results. I will also grade your lab notebooks. But I have an even more basic responsibility: your physical safety. I will insist on proper precautions, such as wearing protective goggles at all times. I also expect you to use common sense: don't wear long scarves that might catch fire; don't smoke; don't taste unknown substances.

Let me reinforce this point with a story. Issac Newton, perhaps the greatest scientist of all ages, lived in a period when the toxic effects of chemicals were less understood than today. He routinely sniffed fumes, tasted chemicals, and used open containers for heating substances. In the early 1690s, he suffered through a period of insomnia, depression, and mental instability. Though his biographers linked this situation to problems in his personal life, researchers now think it was a consequence of his lab procedures; they found abnormally high concentrations of lead, mercury, and other heavy metals in preserved specimens of his hair.

Consequently, we must learn from the past and put safety first.

At what point in the semester does this talk take place?

A．At the beginning.

B．In the middle.

C．Near the end.

D．During the final exam.

Within 7 days after signing the contract of this construction project by both parties, Party B shall pay to Party A a performance deposit amounting to 10% of the total project cost, or provide an irrevocable bank surety payable at sight．The deposit or surety shall be refunded without interest to Party B after completion of the project.