DTK Company has a $3500 accounts receivable from GRS Company. On January 20, GRS Company makes a partial payment of $2100 to DTK Company. The journal entry made on January 20 by DTK Company to record

听力原文： A lot of people in the United States are coffee drinkers. Over the last few years, a trend has been developing to introduce premium specially blended coffees known as gourmet coffees into the America market. Boston seems to have been the birthplace of this trend. In fact major gourmet coffee merchants from other cities like Seattle and San Francisco, came to Boston where today they are engaged in a kind of coffee war with Boston's merchants. They are all competing for a significant share of the gourmet coffee market. Surprisingly the competition among these leading gourmet coffee businesses will not hurt any of them. Experts predict that the gourmet coffee market in the United States is growing and will continue to grow to the point that gourmet coffee will soon capture a half of what is now a 1.5 million-dollar market, Studies have shown that coffee drinkers who convert to gourmet coffee seldom go back to the regular brands found in supermarkets. As a result these brands will be the real losers in the gourmet coffee competition.

What is the main topic of the story?

A．The coffee market in Boston.

B．The role of supermarkets in the coffee business.

C．A new trend in the United States.

D．The advertising of a new product.

听力原文： A lot of people in the United States are coffee drinkers. Over the last few years, a trend has been developing to introduce premium specially blended coffees known as gourmet coffees into the American market. Boston seems to have been the birthplace of this trend. In fact, major gourmet coffee merchants from other cities like Seattle and San Francisco came to Boston, where today they engaged in a kind of coffee war with Boston's merchants. They are all competing for a significant share of the gourmet coffee market. Surprisingly, the competition among these leading gourmet coffee businesses will not hurt any of them. Experts predict that the gourmet coffee market in the United States is growing and will continue to grow to the point that gourmet coffee will soon capture a half of what is now a 1.5 million-dollar market and will be an 8 million-dollar market by 1999. Studies have shown that coffee drinkers who convert to gourmet coffee seldom go back to the regular brands found in supermarkets. As a result, these brands will be the real losers in the gourmet coffee competition.

What is the main topic of the news story?

A．The coffee market in Boston.

B．The role of supermarkets in the coffee business.

C．A new trend in the United States.

D．The advertising of a new product.

听力原文：M: Hello, is this the right place to sign up for the creative process seminar?

W: Yes, it is. Can I have your name and the company to which you belong so that I can write up your name tag and assign you a seat?

M: My name is Gary Smith and I'm with Beanpole Media. Would you be able to seat me with the representative from Global Artworld?

W: Well, let's see. Ms. Arnett from Global is at table 12, but I'm afraid her table is full. Would you like to sit at table 10? There are many representatives from international firms at that table.

Where most likely are the speakers?

A．At a restaurant.

B．At a convention center.

C．At an office.

D．At a hotel.

According to the passage, what is ECGC?

A．A medicine made from green tea.

B．A powerful substance in green tea.

C．An additive essential to green tea.

D．A special treatment to make green tea.

We had been wanting to expand our children's horizons by taking them to a place that was unlike anything we'd been exposed to during our travels in Europe and the United States. In thinking about what was possible from Geneva, where we are based, we decided on a trip to Istanbul, a two-hour plane ride from Zurich.

We envisioned the trip as a prelude to more exotic ones, perhaps to New Delhi or Bangkok later this year, but thought our 11-and 13-year-olds needed a first step away from manicured boulevards and pristine monuments.

What we didn't foresee was the reaction of friends, who warned that we were putting our children "in danger," referring vaguely, and most incorrectly, to disease, terrorism or just the unknown. To help us get acquainted with the peculiarities of Istanbul and to give our children a chance to choose what they were particularly interested in seeing, we bought an excellent guidebook and read it thoroughly before leaving.

Friendly warnings didn't change our planning, although we might have more prudently checked with the U. S. State Department's list of trouble spots. We didn't see a lot of children among the foreign visitors during our six-day stay in Istanbul, but we found the tourist areas quite safe, very interesting and varied enough even to suit our son, whose oft-repeated request is that we not see "every single" church and museum in a given city.

Vaccinations weren't needed for the city, but we were concerned about adapting to the water for a short stay. So we used bottled water for drinking and brushing our teeth, a precaution that may seem excessive, but we all stayed healthy.

Taking the advice of a friend, we booked a hotel a 20-minute walk from most of Istanbul's major tourist sites. This not only got us some morning exercise, strolling over the Karakoy Bridge, but took us past a colorful assortment of fishermen, vendors and shoe shiners.

From a teenager and pre-teen's view, Istanbul street life is fascinating since almost everything can be bought outdoors. They were at a good age to spend time wandering the labyrinth of the Spice Bazaar, where shops display mounds of pungent herbs in sacks. Doing this with younger children would be harder simply because the streets are so packed with people; it would be easy to get lost.

For our two, whose buying experience consisted of department stores and shopping mall boutiques, it was amazing to discover that you could bargain over price and perhaps end up with two of something for the price of one. They also learned to figure out the relative value of the Turkish lira, not a small matter with its many zeros.

Being exposed to Islam was an important part of our trip. Visiting the mosques, especially the enormous Blue Mosque, was our first glimpse into how this major religion is practiced. Our children's curiosity already had been piqued by the five daily calls to prayer over loudspeakers in every corner of the city, and the scarves covering the heads of many women.

Navigating meals can be troublesome with children, but a kebab, bought on the street or in restaurants, was unfailingly popular. Since we had decided this trip was not for gourmets, kebabs spared us the agony of trying to find a restaurant each day that would suit the adults' desire to try something new amid children's insistence that the food be served immediately. Gradually, we branched out to try some other Turkish specialties.

Although our son had studied Islam briefly, it is impossible to be prepared for every awkward question that might come up, such as during our visits to the Topkapi Sarayi, the Ottoman Sultans' palace. No guides were available so it was do-it-yourself, using our guidebook, which cheated us of a lot of interesting history and anecdotes that a professional guide could provide. Next time, we resolved to make

A．the city is not too far away from where they lived

B．the city is not on the list of the U. S. State Department

C．the city is between the familiar and the exotic

D．the city is more familiar than exotic

听力原文： For most people, reading a newspaper has become a habit passed down from generation to generation. I'm sure in a hundred years we will still be reading newspapers.

What basically makes news is what affects our lives-the big political stories, the coverage of the wars, earthquakes and other disasters, will continue much the same. I think there will be more coverage of scientific research, though. It's already happening in areas that may directly affect our lives, like genetic engineering. In the future, I think there will be more coverage of scientific explanations of why we feel as we do-as we develop a better understanding of how the brain operates and what our feelings really are.

It's quite possible that in the next century newspapers will be transmitted electronically from Fleet Street and printed out in our own home. In fact, I'm pretty sure that is how it will happen in the future. You will probably be able to choose from a menu; making up your own newspaper by picking out the things you want to read.

I think people have got it wrong when they talk about the competition between the different media. They actually feed off each other. Some people once foresaw that television would kill off newspapers, but that hasn't happened. What is read on the printed page lasts longer than pictures on a screen or sound lost in the air. And as for the Internet, it's never really pleasant to read something just on a screen.

(30)

A．It will cover more big political 'affairs.

B．It won't be printed in publishing houses.

C．It will cover more scientific research.

D．It will cover less disasters.

听力原文： For most people, reading a newspaper has become a habit passed down from generation to generation. I'm sure in a hundred years we will still be reading newspapers.

What basically makes news is what affects our lives — the big political stories the coverage of the wars, earthquakes and other disasters will continue much the same. I think there will be more coverage of scientific research, though. It's already happening in areas that may directly affect our lives, like genetic engineering. In the future, I think there will be more coverage of scientific explanations of why we feel as we do — as we develop a better understanding of how the brain operates and what our feelings really are.

It's quite possible that in the next century newspapers will be transmitted electronically from Fleet Street and printed out in our own home. In fact, I'm pretty sure that is how it will happen in the future. You will probably be able to choose from a menu, making up your own newspaper by picking out the things you want to read.

I think people have got it wrong when they talk about the competition between the different media. They actually feed off each other. Some people once foresaw that television would kill off newspapers, but that hasn't happened. What is read on the printed page lasts longer than pictures on a screen or sound lost in the air. And as for the Internet, it's never really pleasant to read something just on a screen.

Questions 29 to 31 are based on the passage you have just heard.

29. What does the speaker say about news in the future?

30. What will probably be on in the newspaper made by yourself?

31. What does the speaker think of different media?

(30)

A．It will cover more big political affairs.

B．It will cover less disasters.

C．It will cover more scientific research.

D．It won't be printed in publishing houses.

听力原文：M: Come in. Please take your seat. Now, could you tell me a bit about yourself please? And why did you leave your former company? Besides native language, what other foreign language can you speak?

W: Yes, sir. My name is Linda King. I am not twenty-five until the end of this month. I am not married. I studied in the Department of Economics of N. C. State University. After graduation, I worked as an accountant in my last company for four years. Actually I didn't leave. The company closed down. It went bankrupt. So I was out of job. Besides native language, I can speak a little French, but I am good at German because my mother came from Germany.

M: Great! Our company has established business with a big German company recently. We are in need of a secretary and interpreter. Do you think you're qualified for the job?

W: I think so. I don't mind hard work.

M: Well, we'll call you, if we decide to hire you. Can I reach you by the fax number in your resume paper?

W: I'm sorry. My tax machine was broken down. But I check my E-mail everyday.

What are the speakers doing ?

A．They are discussing about their job.

B．They are having a job interview.

C．They are talking about a company.

D．They are talking about business with Germany.