A business prepares its accounts to 31 December 2007. The trial balance includes $9000 for electricity used from 1 January to 31 September 2007. How much needs to be accrued at the year end？

A、$9,000

B、$3,000

C、$6,000

D、$12,000

Abusinesspartnerwantstoidentifyrisks，developactionplanstomanagetherisks，andconfirmresourcesrequiredforasuccessfulimplementationofaBladeCentersolutiontotheircustomer.Whichaddressesthissituationofthefollowing？（）

A.ConductaTDA

B.UseIBMSystemxConfiguratioinandOptionGuide（COG）

C.UsexREF

D.ConductaServerProvenOpportunityRequestforEvaluation（SPORE）

A、Each business call should begin by introducing your business and introducing yourself.

B、It is important that your voice be inviting to the caller.

C、Your tone has to be vibrant.

D、When your customers or clients call in, stop what you are doing and focus your attention on answering phone.

ORGANIZING A BUSINESS IN DIFFERENT WAYS Businesses are structured in different ways to meet different needs. The simplest form. of business is called an individual or sole proprietorship. The proprietor owns all of the property of the business and is responsible for everything. Another kind of business is a partnership. Two or more people go into business together. An agreement is usually needed to decide how much of the partnership each person controls. One kind of partnership is called a limited liability partnership. These have full partners and limited partners. Limited partners may not share as much in the profits, but they also have less responsibility for the business. Doctors, lawyers and accountants often form. partnerships to share their risks and profits. A husband and wife can form. a business partnership together. Partnerships exist only for as long as the owners remain alive. The same is true of individual proprietorships. But corporations are designed to have an unlimited lifetime. A corporation is the most complex kind of business organization. Corporations can sell stock as a way to raise money. Stocks represent shares of ownership in a company. Investors who buy stock can trade their shares or keep them as long as the company is in business. A corporation is recognized as an entity-its own legal being, separate from its owners. A board of directors controls corporate policies. The directors appoint top company officers. The directors might or might not hold shares in the corporation. Corporations can have a few major shareholders, or ownership can be spread among the general public. But not all corporations are traditional businesses that sell stock. Some non-profit groups are also organized as corporations.

1. This passage is mainly about ().

A. why different forms of business run

B. when different forms of business raise money

C. how different forms of business are organized

2. What is usually needed to decide the portion of the partnership each person controls?()

A. A rule.

B. An agreement.

C. A regulation.

3. Who are not included in limited liability partnerships?()

A. Full partners.

B. Limited partners.

C. Unlimited partners.

4. How can corporations raise money?()

A. By selling stock.

B. By buying stock.

C. By holding corporation shares.

5. Who controls corporate policies in a corporation?()

A. Chairman of the board.

B. A board of directors.

C. The owner of the corporation.

Which of the following statements is true according to the passage?

A．A business produces goods only because they want to satisfy the needs of the public.

B．Consumer satisfaction is always the most important factor for producers to consider.

C．Both consumer satisfaction and persuasive salesmanship serve producers' pursuit of profit.

D．Producers and merchants are very benevolent in that they focus on consumer's satisfaction.

Passage Three:Questions 31 to 35 are based on the following passage Cars account for half the oil consumed in the U.S., about half the urban pollution and one fourth the greenhouse (温室) gases. They take a similar toll of (损耗) resources in other industrial nations and in the cities of the developing world. As vehicle use continues to increase in the coming decade, the U.S. and other countries will have to deal with these issues or else face unacceptable economic, health-related and political costs. It is unlikely that oil prices will remain at their current low level or that other nations will accept a large and growing U.S. contribution to global climatic change.

Policymakers and industry have four options: reduce vehicle use, increase the efficiency and reduce the emissions of conventional gasoline-powered vehicles, switch to less harmful fuels, or find less polluting driving systems. The last of these—in particular the introduction of vehicles powered by electricity—is ultimately the only sustainable option. The other alternatives are attractive in theory but in practice are either impractical or offer only marginal improvements. For example, reduced vehicle use could solve traffic problems and a host of social and environmental problems, but evidence from around the world suggests that it is very difficult to make people give up their cars to any significant extent. In the U.S., mass-transit ridership and carpooling (合伙用车) have declined since World War II. Even in Western Europe, with fuel prices averaging more than $1 a liter (about $4 a gallon) and with easily accessible mass transit and dense populations, cars still account for 80 percent of all passenger travel.

Improved energy efficiency is also appealing, but automotive fuel economy has barely made any progress in 10 years. Alternative fuels such as natural gas, burned in internal-combustion engines, could be introduced at relatively low cost, but they would lead to only marginal reductions in pollution and greenhouse emissions (especially because oil companies are already spending billions of dollars every year to develop less polluting types of gasoline).

第31题：From the passage we know that the increased use of cars will ________.

A) consume half of the oil produced in the world

B) have serious consequences for the well-being of all nations

C) widen the gap between the developed and developing countries

D) impose an intolerable economic burden on residents of large cities

A、$400

B、$800

C、$1,200

D、$1,600

Cars account for half the oil consumed in The U. S. , about half the urban pollution and one fourth the greenhouse (温室) gases. They take a similar oil of ullage (损耗) resources in other industrial nations and in tile cities of the developing world. As vehicle use continues to increase in the coming decade, the U. S. and other countries will have to deal with these issues or else face unacceptable economic, health related and political costs. It is unlikely that oil prices will remain at their current low level or that other nations will accept a large and growing U. S. contribution to global climatic change.

Policymakers and industry have four options: reduce vehicle use, increase the efficiency and reduce the e missions of conventional gasoline-powered vehicles, switch tm less harmful fuels, or find less polluting driving systems. The last of these—in particular the introduction of vehicles powered by electricity—is ultimately the only sustainable option. The other alternatives are attractive in theory but in practice are either impractical or offer only marginal improvements. For example, reduced vehicle use could solve traffic problems and a host of social and environmental problems, but evidence from around the world suggests that it is very difficult to make people give up their cars to any significant extent. In the U. S. , mass-transit ridership and carpooling (合伙用车) have declined since World War Ⅱ. Even in western Europe, with fuel prices averaging more than ＄ 1 a liter (about ＄ 4 a gallon) and with easily accessible mass transit and dense populations, cars still account for 80 percent of all passenger travels.

Improved energy efficiency is also appealing, but automotive fuel economy has barely made arty progress in 10 years. Alternative fuels such as natural gas, burned in internal-combustion engines, could be introduced at relatively low cost, but they would lead to only marginal reductions in pollution and greenhouse emissions especially because oil companies are already spending billions of dollars every year to develop less polluting types of gasoline.

From the passage we know that the increased use of cars will ______.

A．consume half of the oil produced in the world

B．have serious consequences for the well being of all nations

C．widen the gap between the developed and developing countries

D．impose an intolerable economic burden on residents of large cities

听力原文： Presenter: Have you ever wondered where your recyclables end up after they get picked up from the curb, after you've left them at a recycling drop-off centre or when your hauler has come to empty your recycling dumpster? Well, this presentation will tell you.

The story begins when a resident places their materials out for recycling in a special bin, brings their recyclables to one of the recycling drop-off centres or when a business puts their used materials in their recycling dumpster. It is very important that residents and employees properly prepare their recyclables for collection. Improper preparation of materials, for example not removing container lids or including the wrong type of material causes contamination. Although some contamination is to be expected--and is removed during the sorting process at the processing facility--processors may not accept materials that are heavily contaminated and these will be disposed of.

After materials are put out for recycling, the recycling truck comes to pick them up. Recyclables brought to the drop-off centres should be placed in the appropriate bins. The large containers are emptied periodically or whenever they are full. Businesses and multi-family residences collect on the days decided by the property manager.

The trucks that collect recyclables from the curb and drop-off centres then drive the materials to a material recovery facility--or MRF. When the trucks arrive at the MRF, they are first weighed at the station to determine the weight of materials delivered to the facility. Next, the trucks proceed to the tipping floor where they dump their materials. Items are dumped in specific areas to facilitate the sorting process.

After the different materials are dumped on the tipping floor at the MRF, they are fed onto different conveyor belts according to the type of material. The materials then proceed up the different conveyor belts and are subject to both manual and automatic sorting. Individuals manually remove any large objects such as a lawn chair or garbage can, along with any contaminants. After the initial manual sort, the materials pass by a magnet that captures the metal cans, and then through an air sorter to separate the remaining materials. Once the materials are sorted, they are compressed into bales that are shipped to processors, who will then use these materials to create new products. Plastics can be recycled into items such as clothing, lumber, park benches, and playground equipment. Metal and glass containers are often recycled into new containers, and paper is recycled into new paper products, such as copy paper, toilet paper, napkins, and newspaper.

Remember to close the recycling loop: buy recycled both at home and at work, as this is the only way that recycling truly succeeds. Find out more about buying recycled products. Remember: if you're not buying recycled, you're not really recycling!

So, how are we doing? Let's take a brief look at our recycling rate information. All municipalities are required to maintain a minimum recycling rate of 25% of the total municipal solid waste generated annually. We are required to annually report on recycling activities and file a report with the Department of Environmental Quality--or DEQ. These reports are due to the DEQ on April 30th of each year for the preceding calendar year. Based on information received to date, last year we reported a recycling rate of 33.9%, 2.8% higher than the previous year. Paper recycling was up 36% as was the recycling of bottles and cans. Our target is a recycling rate of over 50% by 2014.

SECTION 4 Questions 31-40

Questions 31-34

Complete the notes using NO MORE THAN THREE WORDS for each gap.

Lack of preparation can lead to contamination, e.g. forgetting to remove 【31】 ______ or including the 【32】 ______ of material. The 【33】 ______ at the processing facility

Businesses are structured in different ways to meet different needs．The（26）form. of business iscalled an individual or sole business．The businessman owns all of the property of the business and is（27）everything．For legal purposes， with this kind of business， the owner and the company are thesame．This means the businessman gets to keep all of the profits of the business， but must also28Another kind of business is the partnership．Two or more people go into business together．An （29） is usually needed to decide how much of the partnership each person controls．One kind of partnership iscalled a limited liability partnership．These have full partners and limited partners．Limitedpartners may not share as much in the profits， but they also have less responsibility for the business．Doctors， lawyers and（30）often form. partnerships to share their risks and profits．A husband andwife can form. a business partnership together．Partnerships （31） only for as long as the owners remain alive．The same is true of individual business．But corporations are （32） to have an unlimitedlifetime．A corporation is the most complex kind of businessorganization．Corporations can sell stockas a way to （33 ）Stock represents shares of ownership in a company．Investors who buy stock can （34） their shares or keep them as long as the company is In business．A company might use some ofits （35） to pay dividends （红利） as a reward to shareholders．Or the company might reinvest themoney back into the business．

第（26）题__________ 查看材料